CASH REBATE
TAX CREDIT

International Production Services/Content

Uruguay offers a Cash Rebate program that reimburses up to 27% of eligible expenses incurred in the country, as well as a Tax Credit program that provides up to 30% in tax credit certificates.
Both incentives apply to productions carried out entirely or partially in Uruguay.

International Production/Advertising services

Uruguay offers a Cash Rebate program that reimburses up to 20% of eligible expenses incurred in the country, as well as a Tax Credit program that provides up to 30% in tax credit certificates.
Both incentives apply to productions carried out entirely or partially in Uruguay.

Rules and Applications

Cash rebate

UNAVAILABLE

International production services

Feature films, short films, music videos, animations, documentaries, series, television formats.

UNAVAILABLE

Major international co-productions

Independent productions in the form of international co-productions to be filmed entirely or partially in Uruguay.

AVAILABLE

Advertising Services

Foreign advertising audiovisual productions to be filmed entirely or partially in Uruguay.

Lines of Support

Tax credit

International Production Services

Feature films, short films, music videos, animations, documentaries, series, television formats.

Advertising Services

Foreign advertising spots or campaigns, to be produced entirely or partially in Uruguay.

Cash rebate

VAT

According to Decree 220/998, the exemption from the payment of VAT (22%) applies to production costs of projects made abroad, filmed in Uruguay.

It is available for all types of audiovisual content including – but not limited to – feature films, short films, video clips, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, cinema releases, etc.

Commercials and advertising productions are also covered when the production company has a certificate of tax exemption issued by ICAU (Direction of National Film and Audiovisual).