Brazil film tax incentive

What Brazil 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.

• Sao Paulo Film Attraction Program (Cash Rebate)

  20% of eligible expenses incurred in Sao Paulo State for a proposal scoring at least 20 points on the qualification matrix (18 for animation); up to 30% at 23 points (21 for animation), with extra points for affirmative hiring and sustainable production. Eligible expenses must be paid to suppliers with a fiscal establishment in the state: at least 60% in the city of Sao Paulo and at least 20% in two or more other state municipalities. [basis: qualified-spend]

  Minimum spend: $10M

  20%–30%

• Rio de Janeiro City Cash Rebate (RioFilme)

  30% of eligible expenses paid to suppliers in the municipality of Rio de Janeiro; 35% when Rio is the main location, meaning the story is set in Rio, at least 60% of scenes are shot there, and at least 2 emblematic city locations appear (real or recreated in a city studio). [basis: qualified-spend]

  Minimum spend: R$ 4,000,000 (Lines I & III — lowest threshold open to international productions); thresholds differ by line

  30%–35%

Grants & funds

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

• Audiovisual Law Articles 3 and 3-A (Remittance Tax Abatement)

  70% of the withholding income tax due on remittances abroad may be abated, not 70% of production spend. Article 3 covers remittances to foreign producers and distributors for exploiting foreign works in Brazil; Article 3-A covers remittances for broadcast and pay TV rights. The abated tax must be invested in ANCINE-approved Brazilian independent productions or co-productions.

  Minimum spend: N/A

• Condecine Exemption for International Programmers (Article 39 X)

  An international programmer is exempt from the Condecine levy on remittances if it invests an amount equal to 3% of those remittances in ANCINE-approved Brazilian independent productions or co-productions. The 3% is measured on remittances, not on production spend.

  Minimum spend: N/A

• Audiovisual Sector Fund (FSA)

  No rate. Selective investment in Brazilian independent works, delivered mainly as returnable investment and reimbursable loans, with non-reimbursable support only in specific cases set by regulation.

  Minimum spend: N/A

How to apply

Engage a Brazilian production company registered with ANCINE, which reports the foreign production to ANCINE under MP 2.228-1/2001 art. 23. For a rebate, apply to the Sao Paulo or Rio de Janeiro City program through an eligible local producer.

Common questions

Does Brazil have a film tax incentive?

Brazil 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.