What Uruguay 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? Selling a transferable credit.
Grants & funds
Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.
- 20%
Uruguay Audiovisual Program International Cash Rebate (Advertising Services)
Up to 20% of the total eligible project amount. The eligible amount counts only pre production, production and post production carried out inside Uruguay and supplied by Uruguayan citizens, permanent residents or companies established in Uruguay, stated in nominal amounts excluding taxes and excluding the local producer's fee. [basis: qualified-spend]
Minimum spend: USD 150,000 of eligible spend in Uruguay, or USD 75,000 for applications limited to animation, visual effects and post production, which may be reached by accumulating work for the same international client
How to apply
Apply to the national film and audiovisual agency, which sets the filing requirements and reporting deadlines jointly with the investment law application commission. A dedicated committee assesses employment, supplier chain, investment size, decentralization, sustainability, completion in Uruguay, feasibility, track record, Uruguayan direction or writing, Uruguayan cast in leading roles and promotion of the country, then recommends the maximum eligible spend. The agency's board resolves, the commission audits the spend actually incurred and issues a compliance certificate, and the tax office then issues the credit certificates.
The rule to remember
Not yet open: the decree took effect in July 2026, but the film agency has not yet published application bases. When it opens, the credit goes to a Uruguayan corporate income taxpayer, so a visiting production reaches it through the Uruguayan company rendering the services, as credit certificates valid 36 months; it cannot be combined with the Uruguay Audiovisual Program cash rebate.
Film commissions in Uruguay
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
- Does Uruguay have a film tax incentive?
- Uruguay 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.
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 creditArkansas
25%up to 30%Transferable creditAustralia
30%Refundable creditConnecticut
10%up to 30%Transferable credit
STAY CURRENT
Tracking changes to this program?
We re-verify Uruguay 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.