Competitive advantages


Committed to boosting the audiovisual production sector, the government of Uruguay has implemented a package of incentives to encourage audiovisual production in the country.


Cash Rebate PUA1

Return of 25% of the eligible production expenses incurred by non-Uruguayan productions.

Cash Rebate PUA2

Return of 20%, 40%, 80% of the eligible production expenses incurred by Uruguayan productions.

0% VAT

For production services and co-productions. The 22% VAT exemption applies to logistics and services expenses incurred in Uruguay for film, television and advertising productions.

  • Logo Cash Rebate
  • Logo Uruguay Audiovisual
  • Logo Uruguay XXI
  • Logo ANDE
  • Logo ICAU
  • Logo Ministerio de Industria, Energía y Minería

Competitive advantages for audiovisual productions

  • Co-production with Uruguay

    Uruguay co-produces with Ibero-American countries within the frame of the Latin American Film Co-production Agreement, and the Ibero-American Film Co-Production Agreement, and has signed co-production agreements with Argentina, Canada and Italy. A new agreement with Belgium is being ratified by Parliament. It also maintains a cooperation protocol with Brazil to finance co-production projects such as fiction feature films, documentaries and animations through a bi-national call to finance two projects a year. Official co-productions with Uruguay must be acknowledged by I.C.A.U. and all proceedings are digitally applied and managed by the Uruguayan co-production company.

  • Qualified technical staff

    Uruguay has technicians - many of them bilingual - with vast experience in all technical areas, flexible, and with competitive rates.

  • Varied casting

    As a country of immigrants, there is a great variety and ethnic diversity of talents. The proximity to Buenos Aires, San Pablo and Santiago de Chile allows an easy mobility of talents.

  • Easy entry for equipment and products

    The Uruguayan Customs Office authorizes the entry into the country under temporary admission the equipment and products to be used in audiovisual productions. It is a quick and simple procedure performed by customs brokers. In some cases, no guarantee is required.

  • Short distances between varied locations, free of traffic jams

    Taking advantage of reverse seasons of the year to the northern hemisphere, a varied architecture and diversity of locations connected by a substantial highway network and smooth traffic, allow optimizing the times of "company move" thus minimizing costs and production times.

  • Quick management of permits and state authorizations

    Uruguay is a “Film Friendly” country; bureaus and agencies in charge of managing filming permits understand the importance of audiovisual activity and its impact on economy. Permits are dealt with in an agile way, without setbacks.

  • State-of-the-art technical equipment

    Uruguay has an inventory of 16/35mm film cameras, digital cinema cameras, optics, lighting and grip equipment, dollies, cranes, steadicam and last generation drones.

Photo: Labhouse, Carlos Rosasco
Photo: Oriental, Ricardo Aguerre


  • Gateway to Latin America

    Uruguay’s strategic location as a gateway to the region offers a perfect springboard towards Latin America. Uruguay also offers top-level logistics infrastructure, state-of-the-art telecommunications technology and the best energy supply in Latin America based on renewable sources.

  • The best partner to develop business

    Uruguay has become “the destination” par excellence for international companies seeking quality, efficiency, experience and new opportunities, recognized to have the most stable and reliable business environment in Latin America. Investment in Uruguay, both national and foreign, is declared of national interest. Foreign and local investors are treated equally and they are offered a wide range of incentives that adapt to different types of activities, be industrial, commercial or as service providers to be carried out in this country.

  • Security and transparency

    Uruguay is a country with a history of political, democratic and social stability, as well as macroeconomic strength, which creates the right environment to develop successful investments. It is a stable and predictable country as well as one of the safest in the region. It is ranked #1 in the Democracy Index (World Bank, The World Bank Governance Indicators, 2016) and #1 in the Index of Political Stability (World Bank, The World Bank Governance Indicators, 2016).

  • Universal and high quality Internet

    Uruguay has the fastest mobile Internet connection in Latin America and boasts a wide coverage throughout the country.

  • Better quality of life

    Uruguay is the best country to live in Latin America according to the 2017 Legatum Prosperity Index and the Mercer Quality of Living Index (2017). This ranking is based on a variety of factors, including wealth, economic growth and quality of life. Uruguay is a safe country, with 3.4 million inhabitants.

Photo: Oriental
Photo: Diego Rosenblatt