Cash rebate PUA1

International productions, production services

Cash rebate of 25% of eligible production expenditures incurred by international productions filmed in Uruguay.

Committed to boosting this highly promising sector, the government of Uruguay is introducing a package of incentives encouraging international producers to choose Uruguay as their next film destination.

PUA1 -the cash rebate for international productions shooting in Uruguay, was first announced in December 2018 and it will be effective from May 2nd, 2019 to October 15th, 2020.

To be eligible for the program, applicants have to pass the qualification process and meet the minimum spending thresholds. This program operates on a first-come, first-served basis until the funds for the given testing period are depleted.

The program is managed by A.N.D.E. and offers a reimbursement in cash for those 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.

Commercials are not covered by PUA1.

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.

Upon submission of the project, the reimbursement shall be payable once it has received the positive verification of the final audit report on production or on the stage of work covered by the support.

PUA1 highlights

Producers may be granted one of the following cash rebates according to the volume of the production expenditure...

20% cash rebate
For an expenditure of
USD 600,000 - USD 1,000,000
there is a max. cash rebate of USD 200,000 per project.
25% cash rebate
For an expenditure above
USD 1,000,000
there is a max. cash rebate of USD 400,000 per project.

Application process time, 30 days for the whole process


Uruguayan production companies can submit their application not earlier than 6 months before the beginning of the project. The program pilot runs from May 2nd, 2019 to October 15th, 2020.


Within 10 days A.N.D.E evaluates the eligibility of the project. If eligible, during the following 20 days a Technical Committee evaluates the technical and strategic relevance of the project.


Within a further period of 15 days, A.N.D.E. Board approves or refuses the support to the submitted project.