Conventios, agreements and funds for the promotion of the industry

Uruguay has many international co-production agreements that facilitate cooperation between countries to promote their film and audiovisual industries, as well as to finance projects within the sector. In addition to this great advantage, Uruguay has signed 17 agreements to avoid double taxation between different countries. To this context of international cooperation, the country adds a large national platform of audiovisual funds that promote the development, production and post-production of audiovisual projects. These are some of the incentives that position Uruguay as a strategic partner when choosing to produce an audiovisual project.

Uruguay has many international co-production agreements that facilitate cooperation between countries to promote their film and audiovisual industries, as well as to finance projects within the sector. In addition to this great advantage, Uruguay has signed 17 agreements to avoid double taxation between different countries. To this context of international cooperation, the country adds a large national platform of audiovisual funds that promote the development, production and post-production of audiovisual projects. These are some of the incentives that position Uruguay as a strategic partner when choosing to produce an audiovisual project.

International co-production agreements

Uruguay co-produces with Latin America within the framework of the Ibero-American Film Co-Production Agreement. It also has co-production agreements with Argentina, Canada, Italy, Belgium and France.

It also has a cooperation protocol with Brazil for the financing of projects in co-production of fiction, documentary and animation feature films, with a binational call that supports two projects per year.

Official co-productions with Uruguay must be recognized by the INCAU and their processing managed digitally by the Uruguayan co-production company.

Uruguay co-produces with Latin America within the framework of the Ibero-American Film Co-Production Agreement. It also has co-production agreements with Argentina, Canada, Italy, Belgium and France.

It also has a cooperation protocol with Brazil for the financing of projects in co-production of fiction, documentary and animation feature films, with a binational call that supports two projects per year.

Official co-productions with Uruguay must be recognized by the ICAU and their processing managed digitally by the Uruguayan co-production company.

FISCAL STABILITY
AND PREDICTABILITY

Taxation agreements

Uruguay has 17 agreements in force that eliminate double taxation between the parties, with respect to income and net-worth taxes, and guarantee non-discrimination in taxation.

These agreements offer stability and predictability in tax matters since they establish mechanisms to avoid double taxation, by indicating which of the Contracting States has tax competence for the main taxes linked to income and wealth.

This is achieved by waiving the jurisdiction of one of the States, or by determining maximum rates in the event that double taxation is admitted and thus generating mechanisms to deduct or exempt taxes paid in another territory.

FISCAL STABILITY
AND PREDICTABILITY

Taxation agreements

Uruguay has 17 agreements in force that eliminate double taxation between the parties, with respect to income and net-worth taxes, and guarantee non-discrimination in taxation.

These agreements offer stability and predictability in tax matters since they establish mechanisms to avoid double taxation, by indicating which of the Contracting States has tax competence for the main taxes linked to income and wealth.

This is achieved by waiving the jurisdiction of one of the States, or by determining maximum rates in the event that double taxation is admitted and thus generating mechanisms to deduct or exempt taxes paid in another territory.

Audiovisual funds

Uruguay offers a varied ecosystem of funds that seek to promote national audiovisual production. Each one, with its particularities, offers incentives that contribute to the professionalization of the sector and the improvement of local capacities, as well as encourage co-production and international insertion of the local industry.

This fund seeks to support national audiovisual productions produced wholly or partly in Uruguay, such as feature films, television series or destined for transmission via the Internet (OTT), or other large-scale, nonadvertising audiovisual content.

Click here to access the Bases 2024: Line A – Production and Postproduction

Ministry of Education and Culture

Annual calls for entries that reward the production of short films, series, animations and video games. It promotes the participation of companies in international events and supports the international events of these industries in the country.

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Municipality of Montevideo

Private cable TV channels

ASOPROD

Ministry of Education and Culture

The FONA was created in 1995 to promote the development of audiovisual production. This initiative rewards the production of national feature films or films in co-production with Uruguayan directors.

Two prizes are awarded in the fiction category, two prizes in the documentary category and a special prize in the same category for debut films. An annual call for entries is made in June.

Fiction projects (with a maximum duration of 70 minutes) and documentary projects (with a minimum duration of 45 minutes) can participate. Projects to be carried out using animation techniques may also be submitted. Only projects based on the adaptation of works by national or foreign writers, or original scripts by national authors are accepted.

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Montevideo Audiovisual – Municipality of Montevideo

This fund contributes to the development of the national cinema and audiovisual industry by providing money to fiction or documentary audiovisual projects (cinema, television or web) that are in the initial stages of shooting.

The minimum length is set at 45 minutes for television projects and 70 minutes for feature films and 40 minutes for web content. In the case of animation, a minimum length of 20 minutes will be accepted for television projects.

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Montevideo Audiovisual
Municipality of Montevideo

This Program makes returnable contributions to national audiovisual productions, whatever their destination (cinema or television) and format, fiction or documentary, with a duration of more than 45 minutes. Projects must be submitted by an Uruguayan production company and the director must be Uruguayan or, in the case of foreign directors, must have lived in the country for at least 5 years. Besides, the shooting must be mostly done in Uruguay.

The Program is managed by the Office of Locations of the Municipality of Montevideo. There are two calls per year in which a Jury determines the support to be granted. It was created by Decree 30,820 of the Departmental Board of Montevideo in 2004. The money from the fund comes from the tax on public shows levied on film exhibitions and from the fees charged for the use of public spaces as locations for advertising shoots.

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Program to promote and incentivize audiovisual production in the department of Salto. The fund aims at independent projects in Salto, registered in the sector registry. The technical and artistic team may include nonresidents, as long as they do not exceed 40% of the total crew.

Terms and conditions.

Registration form.

Audiovisual funds

Uruguay offers a varied ecosystem of funds that seek to promote national audiovisual production. Each one, with its particularities, offers incentives that contribute to the professionalization of the sector and the improvement of local capacities, as well as encourage co-production and international insertion of the local industry.

National Development Agency
Directorate of National Cinema and Audiovisual – Ministry of Education and Culture
National Directorate of Telecommunications and Audiovisual Communication Services – Ministry of Industry, Energy and Mining

Uruguay XXI

This fund seeks to support national audiovisual productions produced wholly or partly in Uruguay, such as feature films, television series or destined for transmission via the Internet (OTT), or other large-scale, nonadvertising audiovisual content.

It establishes a support fund with a total amount allocated of US$ 62,790,000 for national productions in the production and post-production phase (Line A) and the development phase (Line B).

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Directorate of National Cinema and Audiovisual – Ministry of Education and Culture

Created by the Film Law, this fund encourages audiovisual development and production. It serves majority co-productions and has incentives to support the dissemination of audiovisual content, the promotion of national cinema as well as participation in international events, the launch of national premieres and co-productions, and the realization of exhibitions and festivals.

Projects and/or national films and/or films in international co-production that have the Nationality Certificate issued by the ICAU or all the documentation required at the time of application may be submitted.

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Ministry of Industry, Energy and Mining

Annual calls for entries that reward the production of short films, series, animations and video games. It promotes the participation of companies in international events and supports the international events of these industries in the country.

More information

Municipality of Montevideo

Private cable TV channels

ASOPROD

Ministry of Education and Culture

The FONA was created in 1995 to promote the development of audiovisual production. This initiative rewards the production of national feature films or films in co-production with Uruguayan directors.

Two prizes are awarded in the fiction category, two prizes in the documentary category and a special prize in the same category for debut films. An annual call for entries is made in June.

Fiction projects (with a maximum duration of 70 minutes) and documentary projects (with a minimum duration of 45 minutes) can participate. Projects to be carried out using animation techniques may also be submitted. Only projects based on the adaptation of works by national or foreign writers, or original scripts by national authors are accepted.

More information

Montevideo Audiovisual – Municipality of Montevideo

This fund contributes to the development of the national cinema and audiovisual industry by providing money to fiction or documentary audiovisual projects (cinema, television or web) that are in the initial stages of shooting.

The minimum length is set at 45 minutes for television projects and 70 minutes for feature films and 40 minutes for web content. In the case of animation, a minimum length of 20 minutes will be accepted for television projects.

More information

Montevideo Audiovisual
Municipality of Montevideo

This Program makes returnable contributions to national audiovisual productions, whatever their destination (cinema or television) and format, fiction or documentary, with a duration of more than 45 minutes. Projects must be submitted by an Uruguayan production company and the director must be Uruguayan or, in the case of foreign directors, must have lived in the country for at least 5 years. Besides, the shooting must be mostly done in Uruguay.

The Program is managed by the Office of Locations of the Municipality of Montevideo. There are two calls per year in which a Jury determines the support to be granted. It was created by Decree 30,820 of the Departmental Board of Montevideo in 2004. The money from the fund comes from the tax on public shows levied on film exhibitions and from the fees charged for the use of public spaces as locations for advertising shoots.

More information

Directorate of Culture – Maldonado City Council

The fund is aimed at the presentation of national independent audiovisual projects that need incentives for their production or post-production.
Projects of short films of up to 15 minutes, documentaries or fiction, which mostly use locations within the department of Maldonado, can be applied for. In addition, they must include human resources resident in the department, whether actors, directors, screenwriters, producers or technicians, in a percentage of not less than 50% of the total.

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Direction of Productive Development – Municipality of Paysandú

This fund for the audiovisual sector allocates money in microcredits for audiovisual and multiplatform projects for the creation, production or co-production of short films, institutional videos, documentaries, video games, advertising, content for television, cinema and social networks. The amounts can be paid in 12, 18 and up to 24 installments without interest.

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