TELEVISION | TAX INCENTIVES | RANKING

Puerto Rico

25 de abril de 2025

It is mainly a mountainous territory, with elevations forming systems such as the Central Mountain Range and the Luquillo Mountains. It has a tropical climate, where in the higher areas the daytime air is mild. There is little variation between seasons, with an average temperature of around 27°C.

Puerto Rico has a tax incentive of up to 40%

TYPE OF INCENTIVE
The Puerto Rico Film Commission offers a 40% production Tax Credit on all payments to Puerto Rico resident companies and individuals and up to a 20% production tax credit on all payments to qualified non-residents.

MAXIMUM AMOUNT
For the decree to take effect, the applicant must pay a mandatory filing fee equivalent to 1% of production expenses in Puerto Rico, up to a maximum of US$250.000.

APPLICABLE PROJECTS
Audiovisual works, including feature films, short films, documentaries, television programs, episodic series, miniseries, music videos, national and international commercials, and post-production services.

CONTACTS
Website: film-puerto-rico.webflow.io

PRODU
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