Law 1556
Law 1556 of 2012 aims to develop the audiovisual industry in Colombia, promote tourism activity, and enhance the country’s image. It created two tax incentives designed to attract audiovisual and video game projects to be carried out in the country.
CINA – TRANSFERABLE TAX CREDIT
This is a tax discount on income tax equivalent to 35% of the expenses incurred by foreign productions in Colombia on audiovisual and logistical services. These certificates are transferable to income taxpayers in Colombia through the stock market.
Eligible for foreign projects not subject to income tax in Colombia in the following formats:
- Film works
- Series
- Short-form series for web / animation
- Music videos
- Video games
- Audiovisual production for advertising
- Animation
- In the stages of:
- Production
- Posproduction
- Production and posproduction**
* Audiovisual and logistical services eligible under the CINA incentive must be carried out in Colombia and contracted from Colombian individuals or legal entities residing in the country.
FFC – CASH REBATE
This is a cash rebate equivalent to 40% of expenses on audiovisual services and 20% of expenses on logistical services incurred in the country.
It is aimed at national projects by Colombian production companies and international projects by foreign production companies not subject to income tax in Colombia, in the following formats:
- Film works
- Series
- Short-form series for web / animation
- Music videos
- Animation
- In the stages of:
- Production
- Production and posproduction**
**To be eligible for the FFC in the post-production category, the project must have previously been a beneficiary of the FFC in the production category during the previous year (Article 7.3 MAR).
Audiovisual and logistical services eligible under the FFC must be carried out in Colombia and contracted from Colombian individuals or legal entities residing in the country.
Download the Handbook of Incentives for the audiovisual sector regarding the Law 1556 of 2012.
For specific information, please refer to the Resources Allocation Manual and Annexes.
If you want to learn more about the negotiation and use of the CINA incentive, download the instuctive here.
Watch the explanatory video of the CINA and FFC incentives
To learn more about the legal framework for incentives, please refer to Law 814 of 2003, Law 1556 of 2012, the Law 1955 of 2019, the Resolution 065 of 2021 and Decrees 1080 of 2015, Decrees 794 of 2018 and 474 of 2020
Available
resources
FFC
Projects approved 2025: 3
$ 8.950.036.608 COP
Balance: $1.074.429.193
The top limit per project: 3.340.196.500 COP
Last update: July 24, 2025
CINA
Projects approved 2025: 23
$235.000.000.000 COP
Balance
$33.841.673.665 COP
Last update: July 29, 2025
