Film Tax Incentive Brazil: A Guide to Brazil's Film Tax Incentives
State & Municipal Cash Rebates of 20–35% on Eligible Brazil Spend
Brazil has no national cash rebate; this guide covers its state and municipal cash rebate programs — RioFilme in Rio de Janeiro and Spcine in São Paulo — alongside federal support via the Audiovisual Sector Fund (FSA) and Audiovisual Law 8,685/93, all accessed through ANCINE.
As Fixers in Brazil, we bring local expertise to international productions filming in Brazil. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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Common Questions
Does Brazil have a national cash rebate?
No. Brazil has no single federal cash rebate. The headline incentives are state and municipal cash rebate programs — RioFilme in Rio de Janeiro (30%, up to 35% if Rio is the main location) and Spcine in São Paulo (20%–30%) — alongside federal Audiovisual Sector Fund (FSA) support and the tax mechanisms of Law 8,685/93, accessed through ANCINE.
Can I combine a cash rebate with federal support?
In principle, yes. An international co-production recognised by ANCINE is treated as a Brazilian work and can access federal FSA and Law 8,685/93 mechanisms while also applying to a state or municipal cash rebate. Eligible expenses cannot be double-counted across programs.
Is there a cap on the rebate amount?
Yes — each program sets its own cap. RioFilme reimburses up to roughly R$2 million per project on its standard line (higher on larger tiers), and Spcine caps reimbursement at around US$3 million per project.
Do I need a Brazilian production company?
Yes. Every cash rebate program requires a local production company as co-producer or production-service provider, and foreign productions must also register with ANCINE to film in Brazil. Fixers in Brazil can serve as your local partner and handle all requirements.
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Maximize Your Production Budget in Brazil
Each program rewards spending and shooting where it counts — RioFilme's top 35% rate applies when Rio de Janeiro is the main location, with at least 60% of scenes shot there and emblematic city locations on screen, while Spcine requires part of the budget to be spent outside the São Paulo capital. Structuring your shoot around these criteria, and partnering with a local production company, is the key to maximising your rebate. Contact Fixers in Brazil to discuss your next project.