Film Tax Incentive Colombia: A Guide to Colombia's Film Tax Incentives
40% Cash Rebate on Film Services & a 35% Transferable Tax Credit
This guide covers Colombia's two national film incentives — the FFC cash rebate and the CINA transferable tax credit — and how international productions can combine them with the country's competitive service costs.
As Fixers in Colombia, we bring local expertise to international productions filming in Colombia. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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Common Questions
What is the difference between the FFC and the CINA?
The FFC (Fondo Fílmico Colombia) is a cash rebate — 40% on film services and 20% on logistical services. The CINA (Certificado de Inversión Audiovisual) is a 35% transferable tax credit issued as a certificate you sell to Colombian taxpayers. You apply for one route per project; both are administered by Proimágenes Colombia.
When will I receive the cash rebate?
For the FFC, Proimágenes Colombia reimburses the rebate within roughly two months of accepting your complete accreditations and cost reports, paid through the project trust (fiducia).
Is there a cap on the incentive amount?
The FFC sets a maximum reimbursement per project — about COP 3.34 billion (~USD $908,000) for 2026. Beyond that, each incentive draws on an annual national budget; once the year's quota is allocated, no further applications are funded until the next cycle, so apply early. The CINA allocation was raised to about COP 350 billion (~USD $90 million) for 2026.
Do I need a Colombian production company?
Yes. Eligible services must be contracted from Colombian companies or Colombian nationals resident in the country. Fixers in Colombia can serve as your local partner and handle all incentive requirements.
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Maximize Your Production Budget in Colombia
Colombia's incentives are spend-based: there is no points-based cultural test, so eligibility turns on contracting Colombian companies and residents and meeting the minimum-spend threshold. Plan your budget around the 40% film-services and 20% logistical-services rebate rates from the start. Contact Fixers in Colombia to discuss your next project.