What Peru 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.
How to apply
Register in the National Registry of Cinematography and Audiovisual Works, which is a precondition for every benefit under the law, and file an investment program. The Treasury directorate of the Ministry of Economy and Finance issues the certificates for the credit amount once the investment is accredited.
The rule to remember
Only works that qualify as Peruvian (Peruvian producer or co-producer, Peruvian director and writer, at least half of crew cost Peruvian or resident) or official treaty co-productions are eligible, so a purely foreign service production does not qualify. The 29.5% credit goes to a Peru-domiciled investor for 2026 to 2028 investments and offsets at most 50% of each income tax or VAT payment.
Film commissions in Peru
The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.
Common questions
- What is the Peru film tax incentive rate?
- Peru offers 29.5% on qualified in-state spend through the Audiovisual Investment Credit and CIPA Certificate (Law 32309). 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 Peru film incentive?
- None stated in the law. 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 Peru 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.
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%.
Alberta
22%up to 30%Refundable creditAustralia
30%Refundable creditConnecticut
10%up to 30%Transferable creditDelaware
30%Transferable credit
STAY CURRENT
Tracking changes to this program?
We re-verify Peru 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.