Peru

Film and audiovisual incentives

Law No. 32309 grants tax incentives for film and audiovisual activities. For individuals, cash donations made to film or audiovisual projects registered before the National Film and Audiovisual Registry (RENCA) and recognized by the Ministry of Culture may be deducted as an expense, up to 20% of the sum of net employment income and foreign-source income.

The benefit applies to fiscal years 2026 to 2028.