Global shooting guide

PRODUCTION INCENTIVES: Brazil’s Congress recently extended the two pillars of the country’s film tax incentive system until 2010. The Audiovisual and Rouanet laws are the official structures through which virtually all local pics take advantage of incentives. Congress is now debating a bill that introduces changes in the Audiovisual Law, such as the possibility of broadcasters tapping the system to co-produce pics.
Foreigners cannot directly apply for funding through the two systems, but they can be co-producers of pics tapping the incentives. To apply, producers must present a project to the National Cinema Agency (Ancine) with script, budget and other specifics.
The Audiovisual Law allows two ways to invest in film: Through Article 1, any company based in Brazil can invest part of its tax liability in local pic productions; Article 3 is focused on foreign distributors, who can put part of their owed taxes toward local productions. Rouanet is similar to Audiovisual’s Article 1, except the company funding a pic gets a partial rebate (70%).


  • National Cinema Agency (Ancine): Web:; Phone: +55 21 2233 6150
  • Ministry of Culture’s Audiovisual Secretariat: Web:; Phone: +55 61 3901 3823

Local indie “Trair e cocar e so comecar” (Non-stop Cheating) has raised 63% of its 5.6 million reals ($2.6 million) budget through the Audiovisual law. Producer Diler Trindade says he expects to use the incentives to raise another 34% of the budget in December and will invest just 3% of his own coin. Fox opened “Cheating” in August on 120 screens, a wide release in Brazil. The Moacyr Goes-helmed pic is based on Brazil’s longest-running play, which is by Marcos Caruso. Adriana Esteves leads a cast that includes other local telenovela stars.

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