Brazil's federal film support, including the Fundo Setorial do Audiovisual and the tax deductions in the Lei do Audiovisual, is built around Brazilian producers. A foreign studio that wants a percentage of its local spend back has to go through a Brazilian production company and, for a rebate, shoot in a place that offers one. São Paulo's program is the one Spcine describes as the largest cash rebate in the country.
São Paulo's Programa de Atração de Filmagens
Spcine, the São Paulo city film and audiovisual company, runs the program jointly for the city government and the state government. It first ran in 2021. The current edital was republished on 18 September 2025 and reopened for Module 1 on 17 October 2025 in continuous flow, with R$40 million in total and R$25.8 million available at reopening. Check with Spcine how much is left before you build a finance plan around it; the page doesn't show a running balance.
| Module 1 rule | Figure |
|---|---|
| Who | International productions made as co-productions or production service jobs with a São Paulo production company |
| Brazilian share of financing | No more than 40% of the budget |
| Language | At least 50% of the original version in a language other than Portuguese (PALOP countries excepted; simultaneous international versions also count) |
| Formats | Features (fiction, animation, XR) and series (fiction, documentary, animation, reality, XR). Documentary features are not eligible |
| Minimum eligible spend | R$10 million (R$5 million for animation) |
| Spend distribution | At least 60% in the city of São Paulo and at least 20% in two other municipalities in the state |
| Crew | At least two-thirds Brazilian on the filmed stages |
| Rate | 20% if eligible, up to 30% with additional-value criteria |
| Maximum per project | R$16 million |
| Registration fee | R$30,000 |
The registration fee is refunded if the project is eligible but misses out because funds ran out. If it fails the criteria, the fee stays with Spcine.
Worked example: $1,000,000
Using ECB reference rates for 11 September 2026 (EUR 1 = USD 1.1592 and EUR 1 = BRL 5.9244, so USD 1 = about R$5.11), $1,000,000 is about R$5,110,000. That's below the R$10 million live-action minimum. An animated project clears the R$5 million animation minimum only if almost the entire budget is eligible São Paulo spend, which isn't realistic once foreign talent and financing costs are counted. A $1,000,000 production has no rebate route in São Paulo.
Worked example: $5,000,000 series shoot
$5,000,000 is about R$25,550,000. A US streamer's Spanish-language series shoots in São Paulo with a local production service company and spends R$16,000,000 of eligible expenses: R$10,400,000 in the capital (65%), R$3,600,000 in Santos and Campinas (22.5%), and R$2,000,000 elsewhere in the state.
- Distribution test: 65% in the capital (at least 60%), 22.5% in two other municipalities (at least 20%), passed
- At 20%: R$16,000,000 x 20% = R$3,200,000
- At 30% with the additional-value criteria: R$16,000,000 x 30% = R$4,800,000 (about $939,000 at the same rates)
- Registration fee: R$30,000
The R$1,600,000 difference between the two rates comes from the qualification matrix. Affirmative hiring and a carbon footprint neutralization report from a specialist consultancy are among the criteria Spcine lists.
The federal Lei do Audiovisual, for co-productions
Law 8.685 of 1993 has two provisions foreign companies meet most often:
- Article 3: a foreign company taxed in Brazil on income from exploiting audiovisual works (typically a distributor's remittances abroad) can reduce that withholding tax by 70% if it invests the amount in developing Brazilian independent feature films, or co-producing Brazilian independent films, telefilms, and miniseries.
- Article 3-A: the same 70% abatement for tax on payments for broadcast and pay TV rights to audiovisual works, if invested in Brazilian independent productions and co-productions.
In both cases the company paying the remittance can take the benefit if the foreign taxpayer transfers it in the contract. This is money for Brazilian-led projects in which the foreign company takes a co-producer's position. It won't reimburse a service shoot.
Watch-outs
- Spcine's FAQ still refers to the 2022 edital in places, so read the current edital and annexes, not just the web page.
- The Annex 19 simulator only works if you keep the original Excel formatting.
- Spend has to be spread outside the capital. A shoot that stays entirely in the city of São Paulo can't meet the 20% rule.
Nearby options
Colombia has a national cash rebate and a transferable certificate with lower minimum spends. Mexico introduced a federal transferable credit in 2026. Brazil's co-production agreements matter more than usual here, because the federal money follows Brazilian producers; the co-production treaty entry explains how official co-productions are recognized. For a wider look at why productions move abroad, see tax incentives and global film production.