Instituto Mexicano de Cinematografía (IMCINE)

Overview

The Instituto Mexicano de Cinematografía (IMCINE) is the Mexican federal agency responsible for administering public film funding, tax incentives, international co-production treaties, and industry statistics for Mexican cinema. Founded in 1983 and operating under the Secretaría de Cultura (Ministry of Culture), IMCINE is headquartered in Mexico City. The current Director General is Daniela Alatorre Benard, who presented the 16th edition of the Anuario Estadístico de Cine Mexicano in April 2025 at the Cineteca Nacional.

IMCINE functions analogously to the BFI in the UK, Screen Australia, or the CNC in France: it is the primary public institutional support for Mexican cinema. Its scope includes production subsidies, tax incentive administration, co-production treaty management, statistical research, and the promotion of Mexican films at international festivals and markets.

FOCINE (Programa Fomento al Cine Mexicano)

FOCINE is IMCINE's primary production funding program, replacing the former FOPROCINE (Fondo para la Producción Cinematográfica de Calidad) and FIDECINE (Fondo de Inversión y Estímulos al Cine) trust funds, which were extinguished by federal decree. The program operates through three vertientes (strands) and twelve modalidades (categories):

Apoyo a la Producción (Production Support): Nine categories covering fiction features, documentary features, animation, children's cinema, experimental cinema, short films, first features from film schools, production in Mexican states, and post-production.

Apoyo a la Exhibición (Exhibition Support): Two categories supporting exhibition programs for Mexican cinema.

Apoyo a la Preservación (Preservation Support): One category for the creation and preservation of film archives.

For fiction features, first-time directors can request up to $5,000,000 MXN (approximately $275,000 USD at 2025 exchange rates) per project. The subsidy is delivered in a single installment and must be spent and accounted for within the fiscal year, with verification by a certified public accountant. Projects can request support for either a single production phase or two phases across two years. Applicants must be Mexican individuals or companies whose corporate purpose includes film or audiovisual production. Projects with active FOPROCINE, FIDECINE, or IMCINE support are ineligible, and applicants with outstanding obligations to any IMCINE-administered program cannot receive new funding.

FOCINE 2026 production calls opened on January 2, 2026. The program explicitly prioritizes inclusion, with attention to Indigenous and Afro-Mexican filmmakers, new generations of creators, projects produced in Mexican states (outside Mexico City), and content for children and adolescents.

EFICINE Tax Incentive

EFICINE (Estímulo Fiscal a Proyectos de Inversión en la Producción y Distribución Cinematográfica Nacional) is Mexico's primary film tax incentive, established in Article 189 of the Ley del Impuesto sobre la Renta (Income Tax Law). EFICINE allows Mexican taxpayers who invest cash in qualifying film projects to receive a tax credit equal to their investment, applicable against their ISR (income tax). The credit cannot exceed 10% of the ISR caused in the immediately preceding fiscal year.

EFICINE operates in two modalities: EFICINE Producción (for production and post-production of fiction, animation, and documentary features) and EFICINE Distribución (for the distribution of Mexican films in commercial, cultural, or mixed exhibition circuits).

For 2026, EFICINE has two application periods: January 30 to February 13, and July 1 to July 15. Projects are evaluated by a Consejo de Evaluación (Evaluation Council) that issues non-binding recommendations on artistic, cultural, and cinematic merit. Projects scoring 95 or above out of 100 can carry their evaluation into the next fiscal year's first period. Registration is done through the SHCP (Secretaría de Hacienda y Crédito Público) online system at estimulosfiscales.hacienda.gob.mx, validated by e.firma (advanced electronic signature).

EFICA: New 30% Federal Tax Credit (2026)

In 2026, Mexico introduced EFICA, a new federal tax credit providing up to 30% on qualifying Mexican production expenditure. EFICA is separate from and mutually exclusive with EFICINE for any given project. EFICA has minimum spend thresholds and requires 70% national supplier compliance. The program has a cap of MXN 40 million per beneficiary and MXN 400 million per year, available through September 30, 2030. For productions whose financing structure does not fit EFICA's criteria, EFICINE remains a viable alternative.

Additionally, Mexico offers a 0% VAT (Value-Added Tax) exemption for foreign productions collaborating with Mexican companies, classifying films as "export products." The Carnet ATA system allows production companies to temporarily import professional equipment and props tax-free.

International Co-Production

Mexico maintains bilateral co-production treaties with numerous countries including Spain, France, Germany, Argentina, Brazil, Italy, and Canada. IMCINE administers these treaties and evaluates whether proposed co-productions meet the requirements for Mexican participation. Treaty co-productions can access FOCINE funding alongside the co-producing country's national funding.

According to the 2025 Anuario Estadístico, Mexico registered 63 co-productions with 27 countries in 2025, the highest level since 2010. The United States is the top co-production partner (21 films in 2024), followed by Spain (12 films). Mexico also participates in the Ibermedia Program, which provides regional co-production funding for projects involving multiple Ibero-American countries.

Production Statistics (2025 Anuario)

The 2025 Anuario Estadístico de Cine Mexicano, published in April 2025, reports:

• 235 Mexican feature films in some stage of production (141 completed)
• 864 short films registered (highest in 16 years)
• 63 international co-productions with 27 countries
• 41% of feature productions received public support
• 34% of productions were directed by women (highest since 2020)
• 19,000 people employed in film and audiovisual media in Mexico
• 934 commercial exhibition complexes (1.7% decrease from 2024)
• 13 Mexican features and 60 Mexican series premiered on 32 digital platforms
• 7,653 Mexican titles broadcast on public television

A new cinematography law, the first update to Mexico's film legislation since the 1990s, has been approved and will guarantee exhibition time for Mexican films on commercial screens. Its effects will be measurable starting in 2026.

What Filmmakers Should Know

For international producers, Mexico's 2026 incentive landscape is the most generous in its history: the EFICA 30% credit, the 0% VAT exemption, surviving EFICINE eligibility, state-level programs, and treaty co-production status are all available. The key constraint is structuring: EFICA and EFICINE are mutually exclusive, and treaty co-production status must be established at financing close, not after principal photography. Late-stage reclassification frequently fails.

For Mexican filmmakers, FOCINE is the primary public funding source for theatrical feature development and production. The annual call typically opens in January. Understanding which of the nine production modalidades fits your project, and ensuring you have no outstanding obligations with previous IMCINE-administered projects, is foundational before applying.

See Also

For Mexican film awards, see Ariel Awards in this directory. For estimating production costs when structuring a Mexico co-production, use the Indie Film Budget Calculator. The official IMCINE website with all FOCINE and EFICINE calls is at imcine.gob.mx.