Film/television producers are allowed to raise funds from private and state-owned companies established in Brazil, as well as individual taxpayers, who can invest part of their income tax obligations in Brazilian audiovisual productions.

Tax incentives may also be invested in independent TV productions, film development and distribution, technical infrastructure, art theaters and film festivals.

To qualify for tax incentives, Brazilian film/television producers must apply for qualification with ANCINE on each specific project. If the application is approved, ANCINE will follow up the project and ensure that the money allocated is spent properly.

Source: ANCINE / Superintendência de Fomento.