PUERTO RICO
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
Not available
| Incentive | 20%-40% Transferable Tax Credit |
| Labor | |
| Resident ATL | 40% |
| Resident BTL | 40% |
| Non-Resident ATL | 20% |
| Non-Resident BTL | 20% |
| Qualified Spend | |
| Spend | 40% |
Qualified expenditures include preproduction, production, and postproduction costs incurred in Puerto Rico. | |
| Minimum/Caps | |
| Minimum Spend | $50K |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | $38M |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Additional Information | Non-residents become residents after 183 days living in Puerto Rico and qualify for the 40% tax credit. Contact film office for more information on available funding. |
Puerto Rico Film Commission787.758.4747 | |