Brazil Film Tax Incentive

Rate
20-35% (varies by city and program)
Credit Type
Tax Incentive + Cash Rebate (city-level)
Min. Spend
Varies by program
Cap
Varies by city and program
Project Cap
Varies
Budget Template
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What Films Were Shot in Brazil?
Brazil has attracted major film and television productions with its 20-35% (varies by city and program) tax incentive + cash rebate (city-level). Notable productions filmed in Brazil include The Incredible Hulk, 300: Rise of an Empire, Fast Five, The Day After Tomorrow, X-Men: Days of Future Past.
Filming in Brazil
Behind the scenes of productions shot on location across Winnipeg and Manitoba.

Fast Five
Photo: ©Universal Pictures

Fast Five
Photo: ©Universal Pictures

Hulk Locations Favela Stairs
Photo: Barry Wetcher / ©Universal Pictures

Hulk Locations Rocinha Favela
Photo: Barry Wetcher / ©Universal Pictures

Twilight Breaking Dawn Brazil Pattinson Stewart
Photo: Andrew Cooper / ©Summit Entertainment

Twilight Breaking Dawn Brazil Set Design
Photo: Andrew Cooper / ©Summit Entertainment
Country: Brazil + Riofilme + State-Level Incentives Brazil's film incentive system uses a unique mechanism: companies can redirect a portion of their federal income tax toward film productions that qualify as Brazilian cultural works, receiving a corresponding tax credit. This creates a soft-money market rather than a direct cash rebate. Brazil's extraordinary visual landscape, the Amazon rainforest, the favelas of Rio de Janeiro, the white-sand beaches of the Northeast,
Frequently Asked Questions
What is the Brazil film rebate?
Brazil offers a 20-35% (varies by city and program) rebate, structured as a Tax Incentive + Cash Rebate (city-level), with an annual program cap of Varies by city and program. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.
How much is the Brazil film rebate?
The Brazil rebate is 20-35% (varies by city and program), structured as a Tax Incentive + Cash Rebate (city-level). The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.
What is the minimum spend to qualify for the Brazil film rebate?
Productions must meet a minimum spend threshold of Varies by program in Brazil to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.
Is there a cap on the Brazil film rebate?
Yes. The Brazil program has a program-wide cap of Varies by city and program and a per-project cap of Varies. Productions should apply early, as allocations can be limited.
How do I apply for the Brazil film rebate?
Productions typically apply through the Brazil film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.
Last updated April 22, 2026









































































































































































































































































































Budget Templates
Applying for the credit?
Use our budget templates to organize qualified expenses into the proper chart of accounts.
Browse TemplatesFilm Office
Rua Teixeira de Freitas, 31, 8°, 9° e 10° andares Centro, Rio de Janeiro - RJ, 20021-350
Phone: +55 21 3037-6000






