Article 189 is currently the primary method of financing film projects in Mexico. We work as an intermediary, aggressively pursuing companies which typically qualify under this scheme to finance projects.

What is Article 189?

How is it applied?

What is the benefit?

An article from the Mexican income tax law which provides a tax benefit to private companies (or individuals) that are interested in redirecting part of their tax liability to the production of Mexican cinema.

Companies can contribute up to 10% of their previous fiscal year’s tax liability and receive an equivalent tax credit for the current fiscal year.


This amount cannot exceed MP$20,0000,000 (twenty million Mexican pesos) per company or per film. Said amount cannot surpass 80% of the total budget of the film.

This 10% is part of a company’s tax payment, owed to the Mexican Internal Revenue Service.


By redirecting this amount to a film production various benefits, that otherwise would not exist and which are negotiated with the producer, are obtained. Such benefits may include indirect promotion of the contributing company’s brand name or product.

The only restriction for the use of the financing received through this law is that 70% of it must be spent in Mexico and 70% of the personnel must be Mexican. This is prorated in the case of a co-production split.


In other words, there is no restriction on a qualified co-production, including a project with a non-Mexican director.


Therefore, in addition to projects 100% Mexican, we would welcome receiving foreign projects which can be shot, either partially or entirely, in Mexico, with at least a partial Mexican crew.


For more information (in Spanish) you can refer to Imcine’s portion of its website dedicated to Article 189:


If you have a project you feel would qualify for financing please contact us at and include any pertinent documentation you think appropriate.



Chapulin Films    2018