What is the Paraguay film tax incentive rate?

Paraguay offers 18% to 20% on qualified in-state spend through the PROA PY Cash Rebate. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the Paraguay film incentive?

USD 100,000 invested in Paraguay; USD 1,000,000 or more for the 20% high-impact rate. 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.

Is the Paraguay film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Cash grantHuman verified· 2026-09-30Active

Paraguay film tax incentive

PROA PY Cash Rebate

Headline rate

18%up to 20%

Minimum spend

USD 100,000 invested in Paraguay; USD 1,000,000 or more for the 20% high-impact rate

What Paraguay actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

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

How to apply

Apply to the Instituto Nacional del Audiovisual Paraguayo (INAP) under the current PROA PY call, following the bases approved by the Consejo Nacional del Audiovisual.

The rule to remember

A cash reimbursement of 18% of eligible spend in Paraguay (up to 20% for high-impact projects of USD 1 million or more), from a minimum USD 100,000 investment. Foreign productions apply on the international line by contracting Paraguayan service companies; the 2026 fund is small (about USD 925,000), paid in order of application, and the call closes October 31, 2026.

Common questions

What is the Paraguay film tax incentive rate?: Paraguay offers 18% to 20% on qualified in-state spend through the PROA PY Cash Rebate. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
What is the minimum spend for the Paraguay film incentive?: USD 100,000 invested in Paraguay; USD 1,000,000 or more for the 20% high-impact rate. 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.
Is the Paraguay film incentive transferable or refundable?: Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

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.

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What could Paraguay be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Paraguay against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.