PUERTO RICO

Offering beautiful Caribbean backdrops without a passport required for your American cast and crew, Puerto Rico can easily stand in for other Latin American locations and features visual charms all its own. The island, complete with lush rain forests and sugarwhite beaches, has been utilized by the Pirates of the Caribbean franchise, 2018’s Driven (doubling as San Diego), and standing in for Rio de Janeiro in 2011's Fast Five . The new Peacock series The Resort , starring Cristin Milioti and William Jackson Harper, used Culebra and San Juan as stand-ins for Mexican resort towns.

Incentive Type Transferable Non-Refundable Tax Credit

Incentive Amount 40-55% (residents), 20% (non-residents)

Minimum Spend $50,000

Bonus N/A

Audit Requirements

Application Submit your application through the film commission’s online portal

Sales Use Tax Relief

Hotel Occupancy Tax Relief No

Sunset Date No