Cash Rebates and Other Film
Production Incentives in Brazil
Brazil’s Film Incentives: Still Just Getting Started
Brazil is still in the early stages when it comes to incentives and cash rebate programs for film and TV productions.
The current programs are not national, but of a regional nature and spearheaded by state or city governments.
The first cash rebate initiative was introduced in 2019 by the São Paulo Film Commission, exclusively for productions in the state of São Paulo. In 2022, Rio de Janeiro followed suit with the launch of its own cash rebate program.
Both cities are currently offering opportunities for international, non-Brazilian projects to benefit from financial incentives. The rules are very specific and the programs are highly competitive. Potential candidates for the programs need to mind the details to make sure their projects qualify.
Rio de Janeiro cash rebate program for
foreign productions
The Rio de Janeiro Film Commission (RioFilme) has periodic rounds of cash rebates with yearly deadlines. Below are the general requirements for applying to the funds:
Eligibility criteria:
- The minimum eligible expenditure in Rio de Janeiro for a project to qualify for the program is R$2 million Brazilian Reais (approximately $400,000 US Dollars).
- Maximum rebate: 30% or 35% of eligible expenditures, capped at R$2 million Brazilian Reais (approximately $400,000 US Dollars).
- The project must have a distribution plan in at least six non-Portuguese speaking countries with a combined population of 100 million people.
Additional Requirements for the 35% Rebate:
- The final product must feature at least two iconic Rio de Janeiro locations (one scene each).
- 60% of the scenes must be shot in Rio de Janeiro.
- The story must be set in Rio de Janeiro.
Eligible projects include:
- Fiction or animated feature films (71+ minutes).
- Fiction, animation, or reality series with at least three episodes and a minimum season length of 150 minutes.
Rating criteria:
- Potential impact on the city’s audiovisual sector and related industries.
- Distribution strategy and promotion of Rio de Janeiro’s visibility.
- Credentials of the production team.
- Financial and technical feasibility of the project.
IMPORTANT: There is a R$20,000 Brazilian Reais (approximately $4,000 US Dollars) registration fee to participate in the program, which counts as an eligible expenditure if the project is selected. For further information about Rio de Janeiro’s film production incentives, please visit the Rio Filme website.
São Paulo cash rebate program
for foreign productions
São Paulo Film Commission (SPCine) – funded by the mayor’s office of the city of São Paulo, the São Paulo state government and the Brazilian Ministry of Culture – offers continuous cash rebate applications. However, certain conditions apply:
Eligibility criteria:
- Available exclusively to international productions.
- 80% of the final product’s original language must be non-Portuguese (exceptions for Portuguese-speaking African countries).
- Minimum total expenditure in São Paulo: R$10 million Brazilian Reais (approximately $2 million US Dollars) for live action or R$7 million Brazilian Reais (approximately $1.4 million US Dollars) for animation.
Crew Composition:
- At least two-thirds of the crew must be Brazilian citizens.
Maximum Resources Per Project:
- Up to R$16 million Brazilian Reais (approximately $3.2 million US Dollars).
- The final rebate percentage (20% to 30%) will be determined based on a detailed analysis of submitted materials, which must include shoot budget, crew details, and production plans. SPCine emphasizes the following to increase your project’s score:
- Hiring diverse department heads.
- Implementing eco-friendly practices to reduce carbon footprint and waste.
- The maximum rebate available is approximately $3 million US Dollars, depending on the project’s final score.
For further information about São Paulo’s film production incentives, please visit the SPCINE website
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