Argentina film tax incentive

What Argentina actually pays

No statewide film incentive. City or county programs may still apply.

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• BA Producciones Internacionales (Buenos Aires City Cash Rebate)

  25% of eligible spend inside the City of Buenos Aires, net of VAT. Category A is audiovisual services bought from Argentine companies plus salaries of staff working in the city, net of social security contributions. Category B is film logistics: food, transport, security and health cover. Category B cannot exceed 30% of the total reimbursable amount. Spend on services performed outside the city is not in the base. [basis: qualified-spend]

  Minimum spend: ARS 300,000,000 of eligible spend in the City of Buenos Aires, and at least 4 filming days in the city (non consecutive days must fall inside a 20 day window)

  25%

• Salta Cash Rebate

  40% of eligible spend incurred in Salta province with providers resident in Salta: hotels and lodging, catering on set, ground transport, technical crew, artistic talent, location rental, technical equipment rental, copyright of composers domiciled in Salta, and supplies bought from Salta providers. Hiring technical crew and artistic talent is mandatory. Spend with providers outside the province is not in the base. [basis: qualified-spend]

  Minimum spend: ARS 15,000,000 of eligible spend in Salta province

  40%

• Mendoza Audiovisual Cash Rebate

  40% in cash of the reimbursable components of the investment made in Mendoza province, net of VAT. [basis: qualified-spend]

  Minimum spend: Line 1, open to applicants from Mendoza, elsewhere in Argentina or abroad: ARS 200,000,000 of investment. Line 2, restricted to applicants resident in Mendoza: ARS 20,000,000.

  40%

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Knowledge Economy Promotion Regime

  70% of the employer social security contributions actually paid for registered employees assigned to the promoted activity, converted into a tax credit bond. The figure multiplies employer payroll contributions, not production spend. The share rises to 80% of those contributions for new registered hires who are women, transgender people, postgraduates in engineering or the exact or natural sciences, people with disabilities, residents of less developed provinces, or former recipients of social plans. Separately, income tax due on the promoted activity is reduced by 60% for micro and small firms, 40% for medium firms and 20% for large firms. [basis: wage-subset]

  Minimum spend: N/A

  70%–80%

• INCAA Film Support Fund

  No rate on spend. Subsidies are capped as a share of the official medium budget cost of a national film, set at ARS 600,000,000: up to 43% for animation, 34% for fiction and 17% for documentary, or 100% of recognized production costs, whichever is lower. Digital documentaries are capped at 70% of budgeted cost and 5% of the medium cost.

  Minimum spend: N/A. Support is awarded through competitions and subsidy rules, not spend thresholds.

How to apply

Work through an Argentine production company and apply to the city or provincial program covering the shooting location.

Common questions

Does Argentina have a film tax incentive?

Argentina has no statewide film incentive as of our last review on 2026-09-30. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.