COLOMBIA

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	20%-40% Rebate/Transferable Tax Credit
Labor
Resident ATL	35-40%
Resident BTL	35-40%
Qualified Spend
Spend	20-40%
	FFC - Cash Rebate: 40% cash rebate of the expenses in audiovisual services* and 20% of the expenses of logistics services* in the country. CINA – Transferable Tax Credit: 35% transferable tax credit of the expenses in audiovisual and logistics services* in the country. *Services provided by Colombian companies or natural persons of Colombian nationality and domiciled in the country.
Minimum/Caps
Minimum Spend	Approx. $475K
Application
	Applications are accepted all year long. However, projects are submitted and approved until limits are reached: the amount of funds available in the case of the FFC, and the funding quota in the case of the CINA.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Cultural Test	No
Local Production Company	Yes
Sunset Date	None
Additional Information	Audiovisual projects can only apply for and benefit from one of the incentives. The CINA can be sold directly to natural or legal persons who are income tax payers in Colombia. Likewise, it can also be sold on the Colombian stock market. Income corresponding to the sale of CINA is not subject to withholding tax in the country, and nor does it represent taxable income in Colombia.
Colombian Film Commission Silvia Echeverri, Director +57.1.287.0103 info@locationcolombia.com locationcolombia.com/incentives