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.
Learn about the impact of the CINA incentive on Colombia’s audiovisual industry.
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.
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.
By the Colombian Tax Statute -concerning sales tax (VAT)- services rendered in the country and used exclusively abroad by companies or individuals without business or activities in Colombia, have the qualification of exempt goods and services with the right to a bimonthly refund.
Available
resources
FFC
Projects approved 2026: 1
$6.976.217.724 COP
Balance
$3.636.021.225 COP
The top limit per project: $3.340.196.500 COP
Last update: April 27, 2026
CINA
Projects approved 2026: 20
$350.000.000.000 COP
Balance
$215.760.016.384 COP
Last update: May 20 2026
