Mexico Production Incentives
Mexico offers one of the most competitive production incentive frameworks in the world — including the 2026 Federal Audiovisual Incentive (30% tax credit), EFICINE for film production & distribution, and EFIARTES for theatre, dance, music, and the performing arts.
Mexico's Incentive Programs
Mexico offers three major fiscal incentive programs for film, television, and performing arts productions — each designed to attract investment and support the national creative industry.
Federal Audiovisual Incentive
IMCINE · 2026
Mexico's flagship production incentive offers a 30% tax credit against ISR (Income Tax) on all qualified Mexican spend. Available for foreign and national feature films, series, and documentaries shooting in Mexico. A cap of MXN $40,000,000 per project applies, with applications managed through IMCINE.
Learn more at IMCINEFilm Production & Distribution
Art. 189 LISR · IMCINE
Established under Article 189 of the Income Tax Law (LISR), EFICINE allows taxpayers who contribute cash resources to Mexican cinematographic projects to obtain a fiscal credit equivalent to their contribution, applied against their ISR. It covers production and post-production of feature films (fiction, animation, documentary) as well as national film distribution. The credit cannot exceed 10% of the ISR generated in the prior fiscal year.
Learn more at IMCINEPerforming Arts & Culture
Art. 190 LISR · SHCP
Governed by Article 190 of the LISR and administered by the Secretaría de Hacienda (SHCP), EFIARTES supports investment in theater, visual arts, dance, classical & jazz music, and literary publishing. Both individuals and companies (personas físicas y morales) may contribute to eligible projects and apply the contribution as a credit against their ISR. Maximum contribution per contributor per project is MXN $2,000,000, not exceeding 10% of the prior year's ISR.
Learn more at SHCPCalculate Your 2026 Incentive
Effective Rebate: 22.5%
Base Calculation: 30% of $1,500,000
Note on Cap: Maximum incentive is 40,000,000 MXN. Converted at 20 MXN/USD.
Why Film in Mexico?
Federal Incentive
30% tax credit against ISR (Income Tax) on all qualified Mexican spend.
High Cap
Generous cap of MXN $40,000,000 per project for maximum benefit.
Cost Savings
Average 30% production cost savings compared to traditional filming locations.
Diverse Locations
From beaches to deserts, jungles to colonial cities—all within driving distance.
Skilled Crew
World-class talent at competitive rates with bilingual capabilities.
Full Support
Comprehensive production services including permits, locations, and logistics.
Custom Production Feasibility Report
Our team builds a tailored analysis for your project — comparing costs, breaking down incentives, and optimizing your budget for producing in Mexico.
Request Your ReportCost Comparison
Mexico vs. LA, London, Vancouver — with your actual budget.
Incentive Breakdown
EFICINE, EFIARTES & the 30% Federal credit — applied to your project.
Location Recommendations
Suggested locations based on your production type and logistics.
Exportable PDF
Professional document ready to share with your stakeholders.
Ready to Maximize Your Production Budget?
Our team specializes in navigating Mexico's incentive programs to ensure you receive maximum benefits for your production.
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