Caminos para optimizar el presupuesto de tu producción en Uruguay.
Uruguay offers one of the most competitive incentives for audiovisual production in the region: a 30% Tax Rebate on eligible expenses incurred in the country. This recently implemented tool, supported by a solid and reliable institutional framework, is distinguished by not setting limits on the amount of the rebate, the total project budget, or the number of productions that can access the benefit.
Furthermore, it operates under a permanent open-window system, allowing applications to be submitted year-round without deadlines or quotas being reached. This structure provides predictability and scalability for both independent productions and large international projects, solidifying Uruguay's position as a highly competitive and attractive filming destination.
A destination designed to produce
The program is aimed at foreign legal entities responsible for productions made wholly or partially in Uruguay in partnership with a local company. The benefit covers national productions, international co-productions, production services, series, feature films, documentaries, content for streaming platforms, and commercials intended for international distribution.
Up to 27% refund on eligible expenses made in Uruguay.
Uruguay has established itself as one of the most competitive territories in Latin America for the development of international audiovisual productions. A key part of this positioning is due to... Uruguay Audiovisual Program, a tax incentive mechanism that allows the refund of up to 27% of eligible expenses made within Uruguayan territory.
Support lines — Uruguay Audiovisual Program
| Production servicesFeature films, short films, music videos, animations, documentaries, television productions and international series | International co-productionsLarge size ** | Advertising productionServices for the outside | |||
|---|---|---|---|---|---|
| Strip 1 | Strip 2 | Strip 1 | Strip 2 | General | |
| Production expenditure incurred in Uruguay | Starting from USD 300,000 * Up to USD 3,000,000 |
Starting from USD 3,000,000 | Starting at USD 300,000 Up to USD 3,000,000 |
Starting from USD 3,000,000 | Greater than USD 150,000 |
| % refund | 25% | 20% | 27% | 22% | 20% |
| Maximum refund amount | USD 700,000 | USD 1,000,000 | USD 750,000 | USD 1,000,000 | USD 100,000 |
| Post-production carried out in Uruguay | |||||
| Post-production expenses incurred in Uruguay | Starting at USD 50,000 Up to USD 1,000,000 |
Starting from USD 1,000,000 | Starting at USD 50,000 Up to USD 1,000,000 |
Starting from USD 1,000,000 | — |
| % refund | 20,5% | 20,5% | 20,5% | 20% | — |
| Maximum refund amount | USD 400,000 | USD 250,000 | USD 250,000 | USD 400,000 | — |
A competitive and efficient incentive
From a budgetary perspective, the Uruguayan cash rebate offers a significant advantage to international financial institutions. The ability to recover up to 271% of eligible expenses incurred in the country directly impacts the economic competitiveness of projects.
The clarity and administrative transparency of the program is one of the aspects most valued by international companies: an agile, orderly and predictable system throughout the execution process.
The Uruguayan tax incentive not only reduces production costs: it also strengthens the confidence of international producers and investors, allowing projects to be structured with greater security and financial efficiency.
Uruguay offers a VAT benefit (0%) for audiovisual productions destined for the international market. Under current regulations, eligible production expenses incurred in the country for projects produced for export are exempt from VAT (22%), representing a significant reduction in production costs.
The incentive is available for a wide variety of audiovisual content, including feature films, short films, documentaries, animations, music videos, series and television productions for any distribution window, such as movie theaters, broadcast or cable television, and streaming platforms, among others.
Advertising productions and commercials can also access the benefit, provided that the production company has the corresponding exemption certificate issued by the Uruguayan Film and Audiovisual Agency (ACAU).