Lights, Camera, Business


If you’re looking for great locations, scenic versatility, technological adaptability and incentives to help transform a vision into reality, look no further. In Puerto Rico, we do films better because we know the value of what we have to offer in terms of infrastructure, scenery, and financial benefits.

With one of the most attractive film tax incentives in US jurisdiction, Puerto Rico averages about eight feature films a year. If it is versatility you want, the island offers a vast array of exotic locations to portray remote places such as Kuwait, Iraq, Dubai, Brazil, Colombia and Chile and more familiar settings like Miami and Los Angeles.

Recognizing the importance of complementing a low cost structure with dedicated, state-of-the-art infrastructure, Act 27 of 2011 provides numerous incentives for the development and operation of related infrastructure, specifically high production studios.

Nevertheless, our scenery is just one aspect of why, when it comes to filming, Puerto Rico definitely does it better.

Production Incentives
  • 40% tax credit on all payments to Puerto Rico residents
  • 20% tax credit on all payments to non-residential talent (including stunt doubles)
  • $100,000 minimum spending requirements per project ($50,000 for short films)
  • No principal photography requirements (full or partial development, pre-production, production and post-production may qualify)
  • No per project or individual wage caps
  • No cap on non-resident talent
Infrastructure Incentives
  • 25% tax credit on development or expansion costs of eligible infrastructure projects
  • Minimum investment of $5 million per project
  • Maximum aggregate annual cap of $10 million and lifetime cap of $150 million for all infrastructure credits
Preferential Tax Treatment
  • 4% to 10% fixed income tax rate
  • 100% exemption on dividend taxes
  • 90% exemption on municipal and state property taxes
  • 100% exemption on municipal licenses, excise taxes and other municipal taxes
Eligible projects
  • Feature films
  • Short films
  • Documentaries
  • Television shows (episodes and mini-series)
  • Music videos
  • National and international commercials
  • Videogames
  • Recorded live performances, original soundtrack recordings and dubbing
For more information on a great production experience, visit www.puertoricofilm.com or send us an email to infofilm@prdoesitbetter.com.
 

 Gallery

 
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 Videos

 
Videos
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  • How about hereplay
  • Puerto Rico Does It Better play
  • Puerto Rico: Island of Opportunitiesplay
  • Puerto Rico: Quality of Lifeplay