Brazil

Brazil Film Incentive Overview

The Brazil Film Incentive is a hybrid system of federal and regional programs that offer tax shelter investments, rebates, and financial aid for international productions. Anchored by Ancine, the Brazil Film Incentive encourages co-productions that generate local employment and showcase Brazil’s visual range.

Productions must register with Ancine to benefit from the Brazil Film Incentive and collaborate with a Brazilian partner. The Brazil Film Incentive includes regional add-ons from states like São Paulo and Rio de Janeiro, enhancing the total value.

From Amazonian jungles to urban skylines, the Brazil Film Incentive gives you the flexibility to shoot anywhere while controlling costs. The Brazil Film Incentive covers crew, accommodation, post-production, and more.

Thanks to the Brazil Film Incentive, producers can shoot cinematic stories with the financial backing they need.

Hoodlum Introduction

Hoodlum Film Fixers offers full-service support for accessing the Brazil Film Incentive, handling every layer of application, compliance, and budgeting. We ensure your project qualifies seamlessly under the Brazil Film Incentive guidelines.

From regional incentives to federal rebates, we help productions unlock the full potential of the Brazil Film Incentive with zero stress.

Incentives Offered

Brazil offers attractive film rebates to encourage international productions. Here are the incentives:

São Paulo Film Rebate

• Rebate Percentage: 20–30% of qualifying expenditures
• Minimum Spend:
  • R$10 million for live-action productions
  • R$7 million for animation
• Annual Cap: R$40 million
• Requirements:
  • At least 20% of expenditures on goods and services must occur in two municipalities within the state of São Paulo, excluding the capital
  • At least 60% of these expenditures should occur in the capital
  • Screen credit is required

Rio Film Commission

International Reach Productions

• Minimum Eligible Expenses: R$10 million
• Maximum Rebate: 30% or 35% up to R$4 million
• Requirements:
  • Premiere in at least 6 non-Lusophone countries with a total of 100 million inhabitants
  • Use of at least 2 emblematic locations in Rio de Janeiro
  • City of Rio de Janeiro must be the location for at least 60% of scenes

National Reach Productions

• Minimum Eligible Expenses: R$2 million
• Maximum Rebate: 30% or 35% up to R$1 million
• Requirements:
  • At least 3 technical and artistic team leaders must be Brazilian residents in Rio de Janeiro for 2 years

Additional Requirements

• Partner with a local production company
• Register with ANCINE (National Film Agency)
• Comply with specific regulations and laws, such as Laws 8,685/1993 and 8,313/1991

Eligibility Criteria

To be eligible for Brazil’s film rebate programs, productions must meet specific requirements.

São Paulo Film Rebate

1. Minimum Spend:
   • R$10 million for live-action productions
   • R$7 million for animation productions
2. Expenditure Allocation:
   • At least 20% of expenditures must occur in two municipalities in São Paulo (excluding the capital)
   • At least 60% of these expenditures must occur in the capital
3. Screen Credit: The production must provide screen credit as specified

Rio Film Commission

International Reach Productions

1. Minimum Eligible Expenses: R$10 million
2. Premiere Requirements: At least 6 non-Lusophone countries with a population of 100 million
3. Location Requirements: Use of 2 emblematic Rio locations and at least 60% of scenes shot in Rio

National Reach Productions

1. Minimum Eligible Expenses: R$2 million
2. Team Requirements: At least 3 technical/artistic team leaders must reside in Rio for 2 years

Additional Requirements

1. Local Partnership: Partner with a local production company
2. Registration: Register with ANCINE
3. Regulatory Compliance: Comply with Laws 8,685/1993 and 8,313/1991

Minimum QPE per Project

The minimum Qualifying Production Expenditure (QPE) per project in Brazil’s film rebate programs varies by program and production type:

Brazil

• São Paulo Film Rebate:
  • Live-action: R$10 million
  • Animation: R$7 million
• Rio Film Commission:
  • International Reach: R$10 million
  • National Reach: R$2 million

For Comparison – Mauritius

• Feature Films:
  • $1 million for 40% rebate
  • $100,000 for foreign productions and $50,000 for local productions for 30% rebate
• High-End TV Drama:
  • $150,000 per episode for 40% rebate
  • $20,000 per episode for 30% rebate
• Post-production:
  • $150,000 for 40% rebate
  • $30,000 for 30% rebate

Eligible Categories of Production

The Brazil Film Rebate Scheme accepts a variety of productions for evaluation. While not exhaustively listed, based on international standards, eligible productions may include:

• Feature Films: Live-action and animated films with significant expenditures in Brazil
• TV Drama Series: High-end dramas and serials meeting minimum spend requirements
• Documentaries: Especially those showcasing Brazil’s culture and landscapes
• Music Videos: With appropriate minimum spend
• Post-production: Including sound design, editing, and VFX
• Animation and Digital Content: Including emerging media formats

Qualifying Production Expenditures (QPE)

Qualifying Production Expenditures under Brazil’s rebate programs include costs across pre-production, production, and post-production.

Pre-Production Expenditures

• Script development: Writing, editing, revisions
• Location scouting: Securing shoot locations
• Casting: Talent and agent fees
• Storyboarding: Visual pre-planning
• Budgeting and scheduling: Creating production budgets and timelines
• Permits and licenses: Fees for legal permissions
• Pre-production labor: Crew salaries and benefits

Production Expenditures

Cast and Crew Salaries and Fees

• Payments to:
  • Actors
  • Directors
  • Producers
  • Cinematographers
  • Editors
  • Writers
  • Production designers
  • Costumers
  • Special effects artists
  • Sound designers

Labour Costs

• Salaries for all production roles
• Employer contributions (social security, health insurance)
• Per diems and allowances for food, lodging, and transport

Equipment Rental Fees

• Camera equipment: Cameras, lenses
• Lighting: Fixtures, generators
• Sound: Microphones, mixers
• Grip: Cranes, stabilizers
• Specialized gear: Motion control, Steadicams, drones

Location Fees

• Private locations: Homes, studios
• Public spaces: Streets, parks
• Location management: Site prep and coordination

Wardrobe and Costume

• Design and creation
• Rental and purchase
• Maintenance and repairs

Set Design and Construction

• Set designer/art director fees
• Set building and installation
• Props and decoration
• Materials and labor

Special Effects and Stunts

• Visual effects: CGI, animation
• Practical effects: Pyrotechnics, prosthetics
• Stunts: Coordinators, performers, safety gear

Catering, Craft, and On-Set Services

• Catering: Full meals
• Craft services: Snacks and drinks

Accommodation and Transportation

• Hotels and lodging
• Transport:
  • Flights
  • Cars
  • Fuel
  • Shuttle services

Specialized Services

• Post-production (editing, VFX, color grading)
• Sound services (recording, mixing, mastering)
• Camera and equipment support
• Stunt coordination
• Animal handling

Travel Costs

• Airfare: Cast and crew flights
• Ground transport:
  • Car rentals
  • Taxis, ride-shares
  • Shuttle services
• Travel agency coordination

Miscellaneous

• Office and communication costs
• Insurance (equipment, liability)
• Permits and regulatory fees
• Other production-related expenses

Post-Production Expenditures

• Editing
• Visual effects (CGI, animation)
• Sound mixing and mastering
• Music licensing and composition
• Color grading
• Post-production software and hardware

Non-Qualifying Expenditures

Expenses that do not qualify under Brazil’s rebate programs may include:

• Marketing and advertising
• Distribution costs
• Development expenses (outside scope of production)
• Financing charges (loan fees, interest)
• Overhead (general admin not linked to production)
• Costs incurred outside Brazil

Application Process

1. Pre-Application

• Eligibility check: Confirm criteria are met
• Project preparation: Compile budget, schedule, and script

2. Application Submission

• Submit online application form
• Provide documents such as:
  • Full budget
  • Production schedule
  • Script or treatment
  • CVs of director/key crew
  • Financial plan

3. Application Review

• Program review for eligibility and completeness
• Evaluation includes:
  • Creative merit
  • Economic impact
  • Cultural relevance

4. Approval

• Receive approval or rejection notification
• Issuance of certification or agreement

5. Production and Expenditure

• Start production within specified timeframe
• Maintain detailed records of all qualifying expenditures

6. Rebate Claim

• Submit claim with:
  • Invoices
  • Receipts
  • Bank records
• Subject to audit

7. Rebate Payment

• Rebate amount calculated from verified QPE
• Rebate disbursed per program terms

Additional Requirements

• Local content obligations: Employ local professionals, highlight Brazilian culture
• Compliance: Adhere to national regulations and industry standards

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.