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U.S. Tax Incentive Info

FPC's star guide helps you target the best tax incentive jurisdictions for production. 5 stars makes it the best state to film.

  • Alabama 3 stars


    Exemptions on sales, use and lodging taxes for qualified production companies operating in Alabama.

    Minimum spend is $500,000 for film and $50,000 for qualified soundtracks or music video projects.

    $10,000,000 maximum spend for films, $200,000 for music video projects.

    25% refundable tax credit of qualified production expenditures, excluding payroll and benefits paid to Alabama residents.

    35% refundable tax credit for all payroll expenses paid by qualified production companies to Alabama residents.

    The total amount of tax exemptions and rebates that can be granted to qualified production companies in any one calendar year is capped at $20 million for fiscal years 2015 forward.

    The Beason-Hammon Alabama Taxpayer and Citizen Protection Act Supplemental Form must be completed by the production.

    Loan outs must register with the state and withholding on compensation must be paid by production company or individual.

    Alabama Film Office www.alabamafilm.org

  • Alaska

    No current incentive program.

  • Arizona

    No current incentive program.

  • Arkansas 2 stars

    Minimum spend for production credit is $200,000 within 6 month period; for post production credit, $50,000 within 6 month period.

    Annual cap on a first-come, first-serve basis, subject to periodic legislative funding allocation, check with film office for current availability.

    20% rebate of all qualified expenses. Includes development, pre-production, production and post-production.

    Bonus 10% for resident Arkansas crew.

    Salaries of cast and crew who receive more than $500,000 will not qualify.

    Must use Arkansas financial institution for production account spend.

    Arkansas Film Office: http://arkansasedc.com/arkansas-film-commission.aspx

  • California 3 stars


    20% tax credit for feature films ($1-75 million budget), MOW or miniseries ($500,000 minimum budget), and new basic cable television series ($1million minimum budget).

    25% tax credit for a television series that filmed previous seasons outside of California and independent film ($1 -10 million budget, not publicly traded company, not more than 25% owned by publicly traded company).

    Nonrefundable, and only transferable to third parties by independent films, all others have 5 year carryover, or can only transfer to an affiliate.

    75% of production days or budget in California to qualify.

    Excludes wages of writers, directors, music directors, music composers, music supervisors, producers and performers, other than background actors with no scripted lines.

    Also excludes expenditures for financing, IP acquisition, promotion and marketing and expenditures 30+ days after completion of final elements (air/answer prints, cinema files).

    $100 million annual cap FY 15/16, $10 million is reserved for independent films each year based on a lottery system.

    No State hotel tax on occupancy. Most cities or counties that impose a local hotel tax have a tax exemption for occupancies in excess of 30 days.

    Effective July 1, 2015, program changes as follows:

    No max budget for feature films and no max qualifying qualified expenditures budget for independent film.

    5% additional credit for original productions expenditures (prep-strike) outside of 30-mile Los Angeles Studio Zone.

    5% additional credit for visual effects (75% or more of VFX budget in CA or VFX budget of $10M or more), music scoring and track recording

    Min spend of $1M for new TV shows but available for any distribution outlet that are at least 40 min per episode excluding commercials

    Min spend of $1M for TV shows that produced previous season outside of CA relocating to CA without regard to episode length.

    No per project caps, $100M annual cap program will continue simultaneously to new program for FY 2015-2016, new annual cap will be $230M for FY 2015-2016 and then $330M thereafter through FY 2019-2020

    Lottery system will be replaced by wage-based ranking system, contact Film Office for current funding availability.

    California Film Commission: www.film.ca.gov

  • Colorado 2 stars


    20% cash rebate of the total local expenditures (includes ATL and BTL nonresidents if CO taxes are paid), limited to the first $1M on any single person’s compensation.

    $1M minimum spend unless a commercial or video game, then minimum spend is $250k. If domestic CO production company, minimum spend is $100k

    50% of the workforce on the production must be CO residents.

    $5M annual limited funding, contact the Film Office to obtain information on current availability.

    Colorado Film Commission: www.coloradofilm.org

  • Connecticut 3 stars


    Feature films not eligible until July 1, 2017, however features may qualify for FY ending June 2015 if production shoots 25% or more of its shooting days in a qualified facility that receives $25M or more in private investments and opened on or after July 1, 2013.

    Nonrefundable, transferable (up to 3 times) credit on pre-production, production and post-production for expenses on goods (Connecticut vendor) and services (resident or nonresident) performed within the state.

    Productions spending between $100,000 and $500,000 are eligible for a 10% credit; between $500,000 and $1 million are eligible for a 15% credit, and productions spending over $1 million receive a 30% credit.

    $100,000 minimum spend.

    50% of principal photography days or post-production expenditures in CT, or at least $1 million minimum spend for post production costs.

    $20 million aggregate cap on talent salary or payment to loan-out.

    Loan outs must register with Revenue and Secretary of State.

    Connecticut’s 12% hotel tax is waived after 30 days.

    Tangible property and sales tax exemptions for certain production-related purchases or leases.

    Credits cannot be used to offset personal income tax liability so demand is limited, which reduces value of credits. Insurance companies, the primary purchaser of tax credits, can only use credits to offset no more than 55% of Connecticut tax liability.

    Only 25% of tax credits earned may be transferred per year. These transfer restrictions may be waived if the production shoots a portion of the project at a Connecticut qualified production facility, however.

    Film Division, Connecticut Commission on Culture and Tourism: www.ctfilm.com

  • Delaware

    No tax credit incentives.

    Delaware has no state or local sales tax.

    Delaware Film Office: www.dedo.delaware.gov/Film.html

  • District of Columbia 2 stars


    Program is under periodic review and projects are being reviewed on a case by case basis for funding allocation.

    New Incentives passed in the Fiscal Year 2010 Budget Support Act of 2009, but are subject to the aforementioned review and Film Office should be contacted to determine current availability of incentives.

    42% rebate of qualified production expenditures that are subject to taxation in the District.

    21% rebate for qualified production expenditures not subject to taxation in District.

    30% rebate for qualified personnel expenditures (must be BTL and District residents).

    50% rebate for qualified job training expenditures.

    25% rebate for base infrastructure investment.

    Min spend $250,000 in District.

    Office of Motion Picture and Television Development: www.film.dc.gov

  • Florida 3 stars


    Transferable tax credit, $296 million allocated over FY 2010-2016. Annual cap allocation is complicated and producers should contact the Film Office for current availability and information, although currently all funds have been allocated.

    Qualifying expenditures only for Florida vendors and salary ($400,000 max) for Florida residents.

    60% or more of crew must be Florida residents.

    20% rebate, +5% if filmed in off-season, +5% if “family friendly” production, +5% if using qualified production facility, +5% if filming in underutilized location, +15% for student/recent grad, max combined aggregate of 30%

    Minimum spend $625,000 qualified expenditures for General Productions; multiple commercials/music videos minimum spend $500,000 total expenditures and $100,000 per commercial or music video; Independent and Emerging productions (spending $100,000 - $625,000) have a $100,000 min spend.

    $8 million per project max tax credits for General Productions; $500,000 max for multiple commercials/music videos; $125,000 max for Independent/Emerging.

    Transferable only once to no more than 4 transferees for corporate income tax offset or 1 transferee for sales tax offset, can elect to offset either sales/use tax or corporate tax at the time of certification; however, election is binding upon transferees.

    Sales and use tax exemption for production related expenditures.

    Governor’s Office of Film & Entertainment: www.filminflorida.com

  • Georgia 5 stars


    20% transferable tax credit + 10% if production includes Georgia promotional logo in credits, or other negotiated placements.

    $500,000 minimum spend through single or multi-projects in single year.

    Compensation included for non-residents, $500,000 cap; however, PSC, loan out or 1099 contractor not subject to cap.

    Nonrefundable, transferable once in tranches of at least $100,000 to multiple taxpayers.

    Heightened scrutiny with regard to the use of “pass-throughs,” a GA vendor must have a physical operation and employees and must be engaged in procurement activities related to production expenditure. Travel agencies and insurance companies no longer have to be headquartered in GA, but must be Georgia businesses.

    No required certification process, exposing buyers to potential recapture of credits once transferred. As a consequence, the market price for credits sold by independent producers (who are generally unable to provide a strong financial indemnification to buyers) has been significantly diminished relative to the market price of tax credits offered by studios or networks. However, the state now offers a “verification review” at a cost of $55/hr per state auditor (no final hard cost estimate, requires deposit based on budget). The results of the review are effectively non-appealable, but does insulate purchasers of verified credits from recapture. However, the reviews currently have a 6+ month backlog.

    Payments to loan-outs (artistic or “core” production activities) subject to registration and 6% withholding payment to state. Withholding payment can be made by production company or payroll company.

    Post production expenditures in GA may qualify only if processing footage shot in GA.

    Georgia Film, Music and Digital Entertainment Office: http://www.georgia.org/EntertainmentIndustry/

  • Hawaii 3 stars


    20% of total qualified production costs incurred while filming on Honolulu County.

    25% of total qualified production costs incurred while filming on a neighbor island.

    There is a $15 million credit cap per qualified production.

    $200,000 Minimum Spend.

    Refundable credit if it exceeds tax liability.

    Most expenditures incurred in and subject to Hawaii tax qualify including cost of shipping equip to and from Hawaii as well as the cost of flights to and from Hawaii. They also allow Per Diem.

    Must make reasonable efforts to hire local crew, also cash or in-kind donation to a qualifying education or vocational program (nominal).

    Loan-outs qualify if registered to do business in Hawaii and subject to Hawaii tax.

    Hawaii Film Office: www.hawaiifilmoffice.com

  • Idaho

    Program not currently funded.

    Idaho Film Office: www.filmidaho.com

  • Illinois 3 stars


    Non-refundable tax credit, only a single transfer allowed divided up to no more than 10 taxpayers within 1 year of its certification.

    30% Credit on expenditures to Illinois Vendors (Illinois-based company with $20,000+/year in business)

    30% Credit on compensation ($100,000 or less) to Illinois resident employees (Illinois Driver’s license or ID before production)

    15% Additional Credit on compensation on top of 30% if IL resident of impoverished area.

    $50K in Illinois production spend for a project 29 minutes or under,
    $100K in Illinois production spend for a project over 30 minutes qualifies

    Production companies must also be willing to promote diversity by making a “good – faith” effort to hire a percentage of minorities. They must also submit a diversity plan setting forth proactive steps they will take in achieving a crew that represents the diversity of the State.

    14.9% lodging tax waived retroactively for stays over 30 days.

    Illinois Film Office: www.illinoisfilm.biz

  • Indiana

    No current incentive program.

    Film Indiana: www.in.gov/film

  • Iowa

    No current incentive program.

    Film Iowa: www.iowafilmtaxcredit.com/

  • Kansas

    No current incentive program.

    Kansas Film Commission: www.filmkansas.com

  • Kentucky 5 stars


    30% refundable tax credit on qualifying expenses, 35% for resident wages as well as for expenditures in certain rural counties.

    Only first $1M of compensation paid to any single individual qualifies for the credit.

    No other caps.

    Minimum spend: $250,000 feature films; $100,000 commercials; $20,000 documentaries.

    Kentucky Film Office: www.kyfilmoffice.com

  • Louisiana 4 stars


    30% transferable credit for in-state expenditures (Louisiana vendor), with a 15% increase to 45% if screenplay for which production is based is owned or optioned to certain qualifying Louisiana companies 12 months prior to the start of production.

    Above-the-line resident and non-resident labor costs qualify.

    Additional 10% credit for the first $1 million of each Louisiana resident’s payroll.

    Additional 15% credit on certain qualifying music expenditures.

    $300,000 minimum spend ($50k for certain local independent productions)

    Credits can be redeemed with the State at 85% face value (suspended until July 1, 2016), transferees cannot redeem, however.

    Credits can be used to offset corporate or individual Louisiana tax liability.

    Finance fees and interest paid to related parties does not qualify.

    Above-the-line fees paid to related parties are limited to 12% of Louisiana qualified expenditures.

    Above-the-line fees that are greater than 40% of Louisiana qualified expenditures also do not qualify.

    Per project cap of $30M in tax credits.

    Related party transactions paid to a related company for below-the-line services will be limited to the actual compensation paid by the related company to its employees. Related party payments for goods will be limited to the internal cost recovery method unless fair market value can be established by demonstrating an actual transaction for the same good with a non-related party.

    $180M tax credit use cap for each of the Fiscal Years July 2015-June 2016, July 2016-June 2017 and July 2017-June 2018. However, there is no limitation as to how many credits can be issued, and annual use cap expires June 30th, 2018.

    Office of Entertainment Industry Development: www.LouisianaEntertainment.gov

  • Maine 1 stars


    Rebate of 12% of wages to residents, 10% for nonresidents, wage capped at $50,000 per individual.

    Also offers a 5% non-transferable, nonrefundable credit, cannot carry forward, varies based on Maine tax liability, with a minimum in-state spend of $75,000.

    Maine Film Office: www.filminmaine.com

  • Maryland 2 stars


    25% (27% for television) refundable tax credit of expenses incurred in-state.

    $500,000 minimum spend, 50%+ filming in Maryland.

    $7.5 million annual cap (contact Film Office for current availability), no per production cap.

    Nonresident salaries included, loan out payments must have withholding.

    State sales tax exemption.

    Maryland Film Office: www.marylandfilm.org

  • Massachusetts 4 stars


    25% credit, may be used to offset tax liability, redeemed at 90% from state, or transferred at market rate. Credits can be carried forward for 5 years pre-transfer.

    $50,000 minimum spend.

    No annual or per production cap.

    Nonresident labor qualifies. Requires withholding taxes to be paid on qualifying wages, unless and until waiver is granted.

    Loan-outs are subject to withholding in order to qualify, arrangements must be made with payroll company to ensure compliance.

    Excludes bond, finance fees, workers comp and insurance.

    Two components, 25% of labor costs (up to $1 million per person), and 25% of production costs (can include excess labor costs over $1 million) which requires 50% of principal photography days or 50% of total production expenditures in MA.

    Only first 27 episodes per year of television series can qualify.

    Cannot redeem credits with state once transferred.

    Sales tax exemption for production expenditures.

    Sunset provision to end incentives December 2022.

    Massachusetts Film Office: http://www.mafilm.org/production-tax-incentives

  • Michigan


    No current incentives.

  • Minnesota 2 stars


    20% rebate for spending less than $1 million and shoots in a metro area; 25% rebate if also spends 60% or more of total budget or total production days outside metro area or if MN spend is greater than $1M.

    Features min spend is $100k or if spending 60% or more of total budget or production days are in MN; Documentaries and Commercials min spend is $100K and must spend 60% or more of total budget or production days in MN, Scripted TV must spend 60% or more of total budget or production days in MN; Reality TV min spend is $100k and must spend 60% or more of total budget or production days in MN, limited to first 3 show orders only, then rebate decreases after 3rd.

    Stand-alone post production must spend 60% or more of post budget in MN, min spend is $50K for 20% rebate, $200k min spend for 25% rebate.

    Annual cap varies but is highly limited, contact Film Office for current funding level. $5M per project cap, $100K nonresident ATL performing artist cap per person.

    Loan outs subject to withholding.

    BTL nonresidents do not qualify.

    Minnesota Film and TV Board: www.mnfilmtv.org

  • Mississippi 3 stars


    $50,000 minimum spend, $10 million per production rebate cap, $20 million annual cap.

    25% rebate on in-state expenditures (Mississippi Vendors).

    30% for resident cast and crew, and 25% for nonresident, both up to $5 million per person.

    Additional 5% of wages paid to U.S. Veterans.

    In order for loan-outs to qualify, 5% income tax must be withheld and paid.

    Sales tax exemption or reduction for certain expenditures.

    Mississippi Film Office: www.filmMississippi.org

  • Missouri


    No current incentive program.

  • Montana 1 stars


    Up to 20% grant with more than 50% occurring in Montana.

    Generally, ATL compensation will not qualify.

    $1M annual cap, contact the film office for further details.

    No sales tax in Montana, no lodging tax after 30 days.

    Montana Film Office: www.montanafilm.com

  • Nebraska


    No incentives other than sales tax and lodging waiver after 30 days.

  • Nevada 2 stars


    15% transferable credit for productions

    Additional 2% if more than 50% of below-the-line personnel are NV residents.

    Additional 2% if more than 50% of filming days occur in a county where productions have incurred less than $10,000,000 in direct expenditures in each of the two years immediately preceding the date of application (any county but Clark currently).

    Compensation paid to nonresident above-the-line personnel must be included in the calculation of the base amount of credits at a rate of 12%; compensation paid to nonresident below-the-line personnel must be included in the calculation of the base amount of credits at a rate of 12% in 2014-2015, 10% in 2016, and 8% in 2017

    $10M was allocated for the live form the program through 2017 (contact Film Office for current availability), per project cap at $6,000,000, and salary cap at $750,000.

    Producer payments capped at 10% of qualifying production expenditures for resident producers, 5% for nonresident producers.

    $500k minimum spend, 60% of expenditures must be incurred in NV.

    Nevada Film Office: www.nevadafilm.com

  • New Hampshire


    No major incentives.

    New Hampshire does not have sales/use, income or capital gains tax.

    New Hampshire Film Office: www.nh.gov/film

  • New Jersey


    No incentive program.

  • New Mexico 3 stars


    25% refundable credit applies to resident cast and crew, and in-state rentals, purchases and services from New Mexico vendors.

    5% additional credit for qualified TV series.

    5% additional credit on BTL resident crew compensation if filming certain number of days at qualified production facility.

    May be able to qualify certain nonresident BTL positions if cannot find local hires and certain contributions are made to workforce development efforts.

    Payments for nonresident performing artists can qualify if paid via a “super loan-out” company subject to various New Mexico taxes.

    $5 million credit cap for all performing artists.

    No minimum spend, $50 million rolling cap subject to time of request for refund per year. NO ALLOCATION BEFORE PRODUCTION COMMENCES, ONLY ONCE PRODUCTION APPLIES FOR TAX CREDIT REFUND.

    Stand-alone post-production can qualify

    Excludes nonresident crew and non-performing artists, but includes their per diem and housing.

    Credits over $2 million and less than $5 million must be taken over two years, credits over $5 million must be taken over three years, subject to annual rolling cap availability.

    New Mexico Film Office: www.nmfilm.com

  • New York 3 stars


    30% refundable state tax credit, capped at $420 million per year for 2010-2019, 10% bonus for expenditures in certain upstate counties (program limited to $5M 2015-2019) up to 35% for certain post production expenditures under stand-alone post program (upstate facility).

    5% refundable NYC cap in addition to above, capped annually at $30 million.

    For a Level 1 (under $15 million project & and not more than 5% ownership by public company) feature film or television project to be eligible for the New York State tax credits, the production must:

    • Shoot at least one full day on a set built expressly for the production at a NY State Qualified Production Facility (QPF).

    • Any QPF located anywhere in NY State or City, whether is it called a Level 1 or Level 2 facility, will do for a Level 1 production.

    • At least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere utilized by the production must be related to work done at the QPF.

    For a Level 2 feature film or television project (over $15 million project or more than 5% owned by public company) to be eligible for the New York State tax credits, the production must:

    • Shoot on a set built expressly for the production on a stage located in a Qualified Production Facility;

    • If the QPF is located within the five boroughs of the City of New York, it must be a Level 2 QPF (if the QPF is located within NY State but outside NYC, there is no distinction and any QPF can be utilized by the Level 2 production)

    • At least 10% of the total principal photography shooting days spent in the production of a Level 2 qualified production (OTHER THAN PILOTS) must be spent at the appropriate QPF; AND

    • At least 75% of the total of all expenses related to work (excluding post-production) done at all facilities anywhere utilized by the production must be related to work done at the QPF.

    In order to qualify location work done outside of the QPF, all production expenditures, other than post production work, must be:

    • At least 75% of all principal photography days shot on location outside the facility must be in New York State, OR

    • The production must spend at least $3 million related to work at the QPF. (In which case, there is no percentage for location days.)

    Qualified production costs generally include most below-the-line items including costs of technical and crew production, expenditures for facilities, props, makeup, wardrobe, set construction, background talent, etc., and generally exclude costs of stories and scripts, and wages for writers, directors, producers and performers (other than extras without spoken lines).

    New York City’s program’s cap is typically exhausted quickly, and may be subject to change.

    NY State’s production refund is paid out in 1 year if under $1 Mil, over 2 years if between $1-5 Mil, and over 3 years if over $5 million.

    Stand-alone post production refund is paid out over two tax years regardless of amount.

    Productions cannot file for certification until total expenditures are complete for the project, regardless of whether or not all expenditures are incurred in NY.

    If production is in allocation POOL 2 (usually initial approval after May 2010), production must deliver proof of “I Love NY” screen credit.

    Once the film is completed, production has 60 days to file their application for certification, which currently takes 9 to 12 months process. Then they will be given a tax credit certificate.

    The tax year of the tax credits is determined by either the year of completion (not just New York spend), or one year after the year of the allocation pool (depending on when production submits its final certification, the allocation pool is then determined based on availability), whichever is later.

    Governor’s Office for Motion Picture and TV Development: www.nylovesfilm.com

  • North Carolina 2 stars


    Tax credit program expired at the end of 2014

    Program has been replaced with a discretionary grant program with an allocation of $30M that can allocate up to 25% of qualified expenditures to features (max $5M), television (max $5M) and commercial projects (max $250k).

    Min spend for features is $5M, $1M per episode for TV series, $250k for commercials.

    Contact Film Office for further details and current funding availability.

    North Carolina Film Office: www.ncfilm.com

  • North Dakota

    No incentives, no lodging tax in 30 day/1 month blocks.

    North Dakota does not have a film office.

  • Ohio 3 stars


    30% on all other in-state expenditures, including non-resident wages.

    $40 million annual aggregate cap, contact Film Office for current allocation remaining.

    Loan outs subject to registration.

    $300,000 minimum spend.

    Ohio Film Office: http://www.discoverohiofilm.com

  • Oklahoma 2 stars


    Up to a 35% rebate on Oklahoma expenditures, capped at $5 million per year, contact film office for current allocation remaining.

    Additional 2% rebate if production spends more than $20,000 on music created in Oklahoma for the project.

    Salaries paid to above-the-line personnel qualify for the rebate provided: a) they are paid to loan-out companies registered to do business in the state of Oklahoma; and b) the total ATL expenditures claimed are no more than 25% of the total rebated amount.

    Salaries paid to below-the-line Oklahoma resident or expatriate crew qualify.

    Minimum qualified spend of $25,000 and minimum total budget of $50,000.

    Oklahoma Film and Music Office: www.oklahomafilm.org

  • Oregon 2 stars


    20% rebate on in-state expenditures on goods and services.

    10% to 16.2% rebate on resident and nonresident labor subject to withholding.

    Requires $750,000 spend for 20% and 10% of labor rebate, $1 million for additional 6.2% labor rebate (represents pass-back of state withholding only).

    Annual cap $10 million, check with film office for current allocation), additional 6.2% component for labor with $1 million spend is not capped, no per production cap.

    Loan-outs are included if expense is less than $1 million and registered in Oregon.

    Expenditures for salary over $1 million do not qualify.

    Oregon has no sales tax.

    Oregon Film and Video Office: www.oregonfilm.org

  • Pennsylvania 4 stars


    Nonrefundable, transferable 25% credit, plus an additional 5% if the production meets minimum use requirements of a qualified production facility.

    $60 million annual cap($65M starting July 2017), $12M cap per project, contact film office for current availability.

    60% of total budget must be Pennsylvania expenditures, though can be waived with productions spending more than $30M and use of qualified production facility.

    Nonresident labor subject to Pennsylvania withholdings and purchases through Pennsylvania vendors subject to state tax qualify.

    $15 million aggregate expenditure cap on above the line performing artists, whether direct or loan-out.

    Financing costs or credit transfer costs not allowed.

    Tax credit transferees may not use tax credits to reduce their liability by more than 50%, and certain industries cannot utilize credit which has the effect of diminishing the actual value of the credit.

    Pennsylvania Film Office: www.filminpa.com

  • Puerto Rico 4 stars


    Nonrefundable, transferable 40% tax credit for expenditures paid to Puerto Rican Residents and/or vendors.

    20% tax credit for payments to Non-Resident compensation, subject to 20% withholding (all nonresident compensation subject to 20% withholding regardless of tax credit claim).

    $100,000 minimum spend, $50,000 for short films

    50% must be filmed in Puerto Rico for development costs to qualify.

    $50 million annual aggregate cap; however 20% nonresident compensation credit does not count toward this cap.

    Puerto Rico Film Commission: www.puertoricofilm.com

  • Rhode Island 3 stars


    Nonrefundable, transferable 25% tax credit for in-state expenses.

    Nonresident salary included, no salary cap.

    Pass-through vendors must have meaningful Rhode Island presence and operations

    $100,000 minimum spend, 51%+ filmed or total budget spent in Rhode Island.

    $15 million annual cap, $5M per production unless waived.

    Rhode Island Film & TV Office: www.film.ri.gov

  • South Carolina 3 stars


    20% cash rebate on compensation subject to SC withholding (on compensation up to $1M per person), 25% rebate on SC resident compensation (also up to $1M per person), and a 30% cash rebate on in-state supplier expenditures.

    $10M annual allocation for wage rebate, supplier rebate allocation is dependent on previous year’s tax revenue, contact film office for current allocation.

    $1 million minimum spend.

    Payments to loan outs can qualify but must be approved before commencement of production.

    South Carolina Film Office: www.FilmSC.com

  • South Dakota


    No major incentives.

    South Dakota has no corporate or personal income tax.

    Lodging tax waived for 28 days or more.

    South Dakota Film Office: www.filmsd.com

  • Tennessee 2 stars


    25% grant program (resident wages and vendors), can be negotiated to a higher rate.

    $250k per resident cap.

    $200k minimum spend.

    Program annual allocation is variable, contact film office for current state of program.

    Tennessee Film Entertainment & Music Commission: www.tn.gov/film

  • Texas 3 stars


    Film & Scripted TV (except reality)/VFX Projects: 5% for in-state spend = $250K to $1M; 10% for in-state spend $1M to $3.5M; 20% for in-state spend more than $3.5M

    Commercials: 5% for in-state spend of $100K to $1M; 10% for in-state spend more than $1M

    Reality TV Projects: 5% for in-state spend of $250K to $1M; 10% for in-state spend of over $1M

    2.5% bonus if more than 25% of TX production days occur in underutilized or economically distressed areas.

    $1M cap on compensation paid to TX resident.

    Limited funding availability, contact film commission for current allocation.

    70% of cast and crew, inclusive of extras, but be residents.

    60% of production days must be in TX

    Not required to make payments to projects that include inappropriate content or content that portrays Texas or Texans in a negative fashion which apparently can be determined after production has completed.

    Texas Film Commission: www.texasfilmcommission.com

  • Utah 2 stars


    20% refundable tax credit, 5% additional credit if certain resident employment percentages or rural area filming elements are met.

    Nonresident compensation does not qualify, taxes paid or withholding made on nonresident compensation may qualify.

    Contact film for current allocation remaining, generally, $6.7M available each year for tax credit program.

    Sales tax exemption for film and video products, lodging tax exemption for stays of 30+ days.

    Utah Film Commission: www.film.utah.gov

  • Vermont


    No major incentives.

    Sales tax exemption for certain production related expenditures, lodging tax exemption for stays of 31+ days.

    Vermont Film Commission: www.vermontfilm.com

  • Virginia 2 stars


    Refundable tax credit of 15% to 20% (if filmed in economically distressed area), contact film office for current funding availability as only $4.8M allocated over two years.

    There is also the potential for an additional credit of 10-20% of VA resident payroll dependent upon level of spend.

    $250K min spend and effort to have 50% of photography in state.

    There is a performance-based rebate totally within the Governor’s discretion, no set scheme.

    Sales/use tax exemptions, lodging tax exemption for 30+ days.

    Virginia Film Office: www.film.virginia.org

  • West Virginia 3 stars


    Nonrefundable, transferable 27% credit of local spend and an additional 4% if 10 or more residents employed full time.

    Only resident wages qualify, nonresident wages qualify if paid to PSC and loan-outs that register and pay West Virginia income tax.

    $25,000 minimum spend, no per production cap.

    $5 million annual cap, contact film office for current availability.

    Contact film office for detailed content restrictions.

    Sales tax exemption, lodging tax exemption for 30+ day stays.

    West Virginia Film Office: www.wvfilm.wvcommerce.org/default.aspx

  • Wisconsin


    Currently no incentive program.

  • Wyoming 2 stars


    Rebate percentage between 12% and 15% based on the following criteria:

    • Providing a storyline that is set in Wyoming (full 15% rebate)

    • Providing additional Wyoming behind the scenes footage highlighting Wyoming locations used in the project (up to 14% rebate)

    • Using Wyoming props and product placement (up to 13% rebate)

    • Providing a clear statement in the credits that the product was filmed in Wyoming (minimum 12% rebate)

    • Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.

    Includes only resident wages and purchases from Wyoming vendors.

    $200,000 minimum spend.

    Generally the annual cap is around $1M, contact film office for current availability.

    Lodging tax waived for 30+ day stays.

    Wyoming Film Office: www.filmwyoming.com


650 Olive St
Shreveport, LA 71104
Monday-Friday 10:00 a.m. to 6:00 p.m.
Copyright Film Production Capital 2016

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