segunda-feira, 6 de julho de 2020


The ERATIVA CULTURA E COMUNICAÇÃO develops projects approved by the São Paulo State government, through the PROAC (Cultural Action Program of the Department of Culture of the State of São Paulo) and by the Ministry of Culture and Incentive. The Federal Incentive, better known as the Rouanet Act (Lei Rouanet), allows any company to invest in culture and citizenship.

MinC_Governo Federal_horizontal

In addition to tax benefits accrued through the incentive, these supporters strengthen cultural initiatives that are not part of the Ministry of Culture programs.

Who can apply for the incentives?

• Foreign natural persons and legal entities with proven cultural purposes.

• Individuals who work in the cultural sector, such as artists, producers and technicians.

• Legal entities of cultural nature, such as foundations and authorities.

• Private legal entities of cultural nature, both profit and non profit, such as cooperatives and nongovernmental organizations.

Cultural objectives may be in several different areas, such as theater, dance, circus, music, literature, fine arts and graphics, prints, crafts, cultural heritage (museums and collections, for example) and audiovisual media (such as radio and TV programs, internet sites and national festivals).

The proposal must be approved by the Ministry of Culture, after which the approved project owner may seek resources with individuals or businesses. The latter are known as “incentive providers” and have part or the entire amount provided for support deducted from their income tax liabilities.

In order to apply for assistance under the Rouanet Law, the foreign natural person must have foreigner’s identity card issued by the Federal Police and must be registered by the Tax Authorities, as well as demonstrate their cultural purposes by means of a portfolio or résumé showing his/her participation in cultural activities.

In the case of a foreign legal entity, the business submitting a proposal must have its main registered office in Brazil. The cultural purpose must be detailed in the entity’s charter (articles of association, bylaws, minutes) and through materials that demonstrate the involvement of the company administrators in cultural activities by the in the last two years.

How does the incentive work?

The incentive for cultural projects may be through donation or sponsorship. Only natural persons or legal entities non-profit organizations can receive donations, and in these cases any kind of promotion of the donor’s name is prohibited.

In the case of sponsorship, it is allowed to display supporting advertising identifying the sponsor, who may also receive a percentage of output from the project, such as CDs, tickets and magazines, for free distribution.

National Culture Fund

Fundo Nacional da Cultura

Another mechanismintroduced by the Rouanet Law is the National Culture Fund (”FNC”), which consists of resources devoted exclusively to the execution of cultural programs, projects or other activities.

The Ministry of Culture may use resource from this fund to grant awards and also to assist cultural exchanges and other activities that do not fit into specific programs, but that are interlinked with cultural policies and are relevant to the context in which they are carried out (these initiatives are known as ‘cultural proposals of spontaneous demand’).

The proposals are subject to selection processes conducted by the Department of Incentive and Development of Culture. Approved initiatives enter into an agreement or contract for the transfer of funds with the National Cultural Fund.

The tax incentives and the National Cultural Fund are mechanisms that are part of the National Cultural Support Program (Pronac), approved by the National Congress in 1991. The objective of Pronac is to facilitate access to culture, to encourage Brazilian artistic-cultural production across all regions, protect the demonstrations to ensure its diversity, prioritize cultural products originating in Brazil and help developing respect for the cultural values of other peoples and nations.


Régua ProAC 2011

This tax benefit allows any company currently contributing to ICMS to be a sponsor of Culture. This company then will have the full sponsorship amount credited towards the ICMS due.

In order to take advantage of this incentive, the company simply has to register online with the Secretary of Treasury (Secretaria da Fazenda) by logging in to . Then await the approval of its registration as a sponsor and an indication of the maximum contribution allowed for their company in a cultural project.

Beyond the deductions on the ICMS, the company will have its brand(s) disseminated through various media channels as a Cultural corporate sponsor. The company will also receive a percentage of the cultural product resultant from the project that it sponsored so it can distribute it to its partners and clients. Most importantly, the company will see its image and brand associated with important cultural and social developments.


Editais (call for entries) are proclamations or calls for entries for cultural projects. It is through editais that artists and cultural producers in Brazil apply for subsidy. Many corporations, like banks, energy and communications companies put out editais once to twice a year for artists to apply for the opportunity to occupy their own theatres and (depending on the edital) to finance all aspects of the production including artistic fees and per diems. For foreigners to get into the edital system you will need a proponente or proponent, a producer or person in Brazil to submit the project.

Many editais allow artists and Cultural Producers to submit whatever project they wish. You can choose touring (circulação), creation (montagem), company maintenance (manutenção de companhia), for example. But in all cases you have to determine ALL your conditions: where you are going to work, what you are going to do, travel expenses, salaries, taxes deducted, etc.

Some of these banks or communications corporations make use of Leis de Incentivo like the Rouanet Law to build their own cultural institutes. Some of the most prominent corporate cultural institutes sending out editais are Instituto Itaú Cultural; Instituto Votorantim; Oi Futuro; Caixa Cultural/Caixa Econômica, Petrobras and Centro Cultural Banco do Brasil (CCBB). Also, many corporations, such as Correios or Electrobras, that don’t have cultural facilities have editiais for sponsoring theatre productions.

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