Mexico film tax incentive

What Mexico actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

What qualifies

Projects/processes carried out in Mexican territory with ≥70% national suppliers. Min spend tiers: ~MXN 40M narrative features/animation/series episodes; ~MXN 20M long documentary; ~MXN 5M processes (e.g. post). Transferable ISR credit up to 30% of Mexico-territory cost.

• Animation
• Documentary
• Scripted TV
• Feature Film
• Post-Production

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.

• Jalisco FILMA International Co-production Incentive

• Morelos Audiovisual Cash Rebate

  Up to 30% of verifiable spend made in the state of Morelos. Operating rules defining which expense categories qualify, and at what rate each, have not been published. [basis: qualified-spend]

  Minimum spend: Not yet published

  30%

• Mexico City Filming Permit Fee Reduction

  Not a rate on production spend. An 80% reduction of the Mexico City filming permit fee for filming on vehicular-traffic roads and urgent filming on vehicular-traffic roads (Codigo Fiscal Art. 287, applied to Art. 269 items c and e); it reduces a permit fee only.

• Guanajuato Film and Audiovisual Project Support Program

  Minimum spend: None published

How to apply

File a written application in Spanish with the Ventanilla Unica of the Ministry of Finance (SHCP, Palacio Nacional, or EFICA@hacienda.gob.mx) from preproduction onward or during the shoot, or before a post, VFX or animation process begins. Applications are rolling. A foreign producer without a Mexican permanent establishment applies with a contract under which a Mexican-resident production company carries out the work; an international co-production also needs IMCINE's prior co-production recognition. The Technical Committee (SHCP, IMCINE, Ministry of Culture) issues a filing certificate, and after completion a compliance certificate on the basis of a report by a SAT-registered public accountant certifying total cost, the 70% national supply and any transfers. Transfers must be made in the fiscal year the compliance certificate is issued. The film must carry an on-screen credit for the Government of Mexico incentive.

Common questions

What is the Mexico film tax incentive rate?

Mexico offers 0% to 30% on qualified in-state spend through the EFICA Film and Audiovisual Production Tax Credit (Transferable). It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the Mexico film incentive?

MXN 40,000,000 for a narrative or animated feature, and MXN 40,000,000 per episode of a narrative or animated series; MXN 20,000,000 for a documentary feature or documentary series; MXN 5,000,000 per animation, VFX or post-production process. At least 70% national suppliers.. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Are there city or county film incentives in Mexico?

Yes — Jalisco FILMA International Co-production Incentive, Morelos Audiovisual Cash Rebate, Mexico City Filming Permit Fee Reduction, Guanajuato Film and Audiovisual Project Support Program. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Mexico film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

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.