Mexico Publishes Decree Granting Tax Credit Incentive for Film and Audiovisual Production

Mexico published the Decree granting a tax incentive for film and audiovisual production (Decreto por el que se otorga un estímulo fiscal a la producción cinematográfica y audiovisual) in the Official Gazette on 16 February 2026. The Decree establishes a transferable tax credit of up to 30% of the total cost of film and audiovisual productions or production processes (such as animation or VFX) carried out within Mexico, capped at MXN 40 million per project and per beneficiary. The incentive …