The film commission of Puerto Rico, part of the Department of Economic Development and Commerce (DDEC). It administers Puerto Rico's film tax credit incentives, issues permits, and supports local and visiting productions across the island, publishing film industry contact resources for productions.
Filming incentives
- Rate
- 40% on expenses + 20% on non-resident crew
- Credit type
- Transferable Tax Credit (Act 27)
- Min. spend
- None specified
Figures describe the Puerto Rico program, not this office. Incentive terms change with legislation: confirm current rates, caps, and eligibility with the office before budgeting.
At-a-glance figures, not yet checked against official sources
Full Puerto Rico incentive breakdown, estimator & comparisonUnder Act 60-2019, Puerto Rico offers a 40% transferable production tax credit on payments to Puerto Rico resident companies/individuals and 20% on qualified nonresident talent. Minimum spend $50,000 per project ($25,000 for shorts); annual resident-payment cap ~$38M/fiscal year.
Official incentive details