Cash rebate PUA

International productions

The Uruguay Audiovisual International Program (Programa Internacional Uruguay Audiovisual - PUA) has positioned Uruguay in a privileged place on the world map as regards countries where to carry out international productions by promoting the sector and taking it to a higher level in terms of international competitiveness, thus broadening the range of opportunities for exporting services and for developing a competitive creative industry on a global scale.

CASH REBATE PUA International Contents Structure

To be eligible for the scheme, applicants have to pass the qualification process and meet the minimum spending thresholds. This program operates on a first-come, first-served basis. The scheme is managed by A.N.D.E. and offers a reimbursement in cash for those eligible production expenditures incurred in Uruguay. Reimbursements are available for all types of audiovisual contents including -but not limited to- feature films, short films, videoclips, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, theatrical releases, etc.

International producers are required to work with a local production company as a service provider.

Expenditures associated with pre-production, production and post-production activities carried out in Uruguay may be eligible for reimbursement as long as such production services are provided by individuals residing in Uruguay or companies established in the country.

  Range 01 Range 02 Range 03
International feature films, short films, videoclips, animations, documentaries, TV productions and series.
Expenditures incurred in Uruguay from
USD 300.000
USD 4.000.000
USD 8.000.000
up to
USD 4.000.000
up to
USD 8.000.000
Rebate 25% of the expenditure

maximum cap
USD 700.000
17.5% of the expenditure

maximum cap
USD 850.000
10.6% of the expenditure

maximum cap
USD 1.000.000
All amounts listed here are net amounts, before taxes.
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