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Alabama
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A nontransferable, refundable tax credit is available, but only the first $20 million of qualifying production expenditures is eligible.
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Alaska
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No film tax credits.
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Arizona
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The Motion Picture Production Program allows production companies to recapture a percentage of qualified production expenses.
The following terms apply: 15% tax credit will be provided for productions of up to $10 million; 17.5% credit for productions of up to $35 million; and 20% credit for productions over $35 million. Production companies will be offered an extra 2.5% credit on production labor costs related to positions held by Arizona residents. Also, an extra 2.5% is possible if utilizing a local production facility.
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Arkansas
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The Digital Motion Picture Incentive includes either a tax credit or a rebate that mirror each other in percentages: 25% base incentive for goods, services and NR labor. An additional 10% incentive is available for payroll of below-the-line employees who are: full-time certified residents of Arkansas; veterans; or expenditures paid to a veteran-owned small business for qualified production costs. An additional 5% incentive for either: the payroll of below-the-line employees whose full-time permanent address is located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the Arkansas Economic Development Commission under Arkansas Code §15-4-2704; or expenditures paid to a person or business for qualified production costs associated with a state-certified production project located in a Tier 3 or Tier 4 county in the annual ranking of counties established by the commission under Arkansas Code §15-4-2407; producing a qualified multi-project production.
The incentive program is scheduled to sunset on June 30, 2031.
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California
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A tax credit of 20% or 25% is available. The credit offered to qualified motion pictures is dependent on specific criteria:
- Qualified motion pictures, including televisions series that have relocated to the state in their second or subsequent year of production are eligible for a 20% credit on all qualified expenditures.
- A television series that relocated to California in its first year of production is eligible to receive a credit of 25% of qualified expenditures.
- Independent films with a minimum budget of $1 million are eligible for 25% of all qualified expenditures.
Additional credits are offered to productions that meet any of the following criteria:
- 5% of expenditures relating to out-of-zone filming, original photography, visual effects and/or music scoring and track recording.
- 10% of qualified wages paid for services performed relating to original photography outside of the Los Angeles zone to qualified individuals who reside in California but outside the Los Angeles zone shall be allowed as an additional credit for the production of a qualified motion picture.
The annual cap is $330 million, and the program runs for five years, with a sunset date of June 30, 2025.
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Colorado
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The Colorado Film Incentive program offers a 20% cash rebate for production costs taking place in the state, or 22% if using local infrastructure, rural or marginalized urban areas.
The incentive program covers feature films, television pilots, television series (broadcast and cable), television commercials, music videos, industrials, documentaries, video game design and creation, and other forms of content creation.
To be eligible, a Colorado production company must have qualified local expenditures of at least $100,000.
An out-of-state production company must have at least $1 million in qualified local expenditures (the exception being television commercials and video game productions, which must have qualified local expenditures of $250,000).
Productions must also hire a workforce (cast and crew) comprising at least 50% Colorado residents.
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Connecticut
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Eligible production companies that produce qualified films, television, video or digital media entertainment content in Connecticut are eligible for tax credits.
The tax credit is based on production costs.
- For expenditures between $100,000 and $500,000, Connecticut offers a tax credit of 10%.
- For expenditures greater than $500,000 but less than $1 million, Connecticut offers a tax credit of 15%.
- For expenditures greater than $1 million, Connecticut offers a tax credit of 30%.
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Delaware
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No film tax credits.
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District of Columbia
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No film tax credits. However, the city offers a rebate up to 35% of qualified production expenditures subject to taxation in the district. The minimum expenditure is $250,000.
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Florida
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No film tax credits.
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Georgia
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Two film production credits are available: the base tax credit and the Georgia Entertainment Promotion Tax Credit. Production companies must first qualify for the base tax credit to be eligible for the Georgia Entertainment Promotion Tax Credit.
The production of new film, video or digital projects in Georgia and approved by the department of economic development, including but not limited to feature films, series, pilots and pre-released interactive games, qualify for the base tax credit.
The tax base credit applies as follows:
If annual production expenditures are $30 million or less, the credit equals 20% of the base investment.
If annual production expenditures are over $30 million, the credit equals 20% of the excess base investment.
Production companies are eligible for an additional tax credit equal to 10% of their base investment if the production activity includes a qualified Georgia promotion.
There is no annual program cap.
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Hawaii
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A refundable tax credit based on a production company’s Hawaii expenditures while producing a qualified film, television, commercial or digital media project is available for producers.
The credit equals 22% of qualified production costs incurred on Oahu and 27% on the neighbor islands (Big Island, Kauai, Lanai, Maui and Molokai). Qualified production costs between counties can be prorated based on the amounts spent in each county.
The program is capped at $50 million per year and sunsets Dec. 31, 2025.
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Idaho
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No film tax credits.
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Illinois
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The Film Production Tax Credit Act offers accredited productions a credit of 30% of the Illinois production spending for the taxable year approved by the Department of Commerce and Economic Opportunity. Production companies will receive an additional 15% of the Illinois labor expenditures approved by the department for employees who earn more than $1,000 on the production and live in geographic areas of high poverty or high unemployment, as determined by the Department of Commerce and Economic Opportunity.
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Indiana
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An income tax credit of up to 30% is available to help offset certain production expenses.
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Iowa
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No film tax credits.
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Kansas
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No film tax credits.
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Kentucky
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An incentive program is offered to companies filming or producing motion pictures or entertainment products in the state.
In enhanced incentive counties, a 35% credit is offered for qualifying expenditures and resident labor.
Motion pictures or entertainment productions not filmed in an enhanced incentive county may receive credits of:
- 30% of qualifying expenditures.
- 30% of compensation paid for labor of nonresidents.
As of Jan. 1, 2022, the film tax incentive program is capped at $75 million annually.
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Louisiana
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A film incentive program offers up to 40% tax credits on the base investment. A base investment credit of 25% is available for state-certified productions with a total base investment over $300,000 or over $50,000 for Louisiana screenplay productions.
Screenplay productions created by a Louisiana resident are eligible for an additional 10% credit of the base investment.
An additional 5% credit of the base investment is offered for out-of-zone productions that have a production office and at 60% of photography based out of the New Orleans Metropolitan Statistical area.
Credits for Specific Expenditures:
An additional 15% credit is offered for direct payments for services to Louisiana residents.
An additional 5% credit is available if at least 50% of the visual effects budget is for services performed in Louisiana by an approved qualified entertainment company.
Credits capped annually at $150 million.
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Maine
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The Entertainment Industry Credit is equal to 5% of a visual media company’s expense if they exceed $75,000.
A visual media production company is allowed a reimbursement equal to 12% of certified production wages to paid to employees who are residents of Maine and 10% of certified production wages paid to other employees
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Maryland
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Film productions are offered tax credits of 28% of their total costs. Television series are eligible for credits of 30% of total costs.
Small or independent film entities may not receive more than $125,000 in credits and no single production activity may receive more than $10 million in credits.
The film tax incentive is capped at $17 million in 2022 and will increase by $3 million in 2023. The program may not exceed $20 million.
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Massachusetts
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In 2022, legislators extended the film tax incentive program to 2027. The program was set to expire Dec. 31, 2022.
Massachusetts offers filmmakers a 25% production credit, a 25% payroll credit and sales tax exemption.
Production companies must spend more than $50,000 in Massachusetts to qualify for the payroll credit. To qualify for the production credit and sales tax exemption, production companies must spend at least 75% of the total budget or filming/principal photography days in Massachusetts.
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Michigan
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No film tax credits
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Minnesota
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The film production credit provides a 25% transferable income tax credit to production companies that spend at least $1 million in a consecutive 12-month period for eligible production costs. In addition, projects that spend at least $5 million are eligible for 15% credit for below-the-line compensation paid to non-Minnesota residents employed in Minnesota.
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Mississippi
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The Motion Picture Production Rebates program provides a cash rebate on eligible expenditures and payroll. Motion picture production companies that spend at least $50,000 in base investment, payroll, or both, in Mississippi are eligible for the rebate.
Production companies are eligible for a 25% rebate of their base investment and payroll for employees who are not residents.
For employees on the payroll who are residents, the rebate is equal to 30%. An additional 5% is available for any employee who is an honorably discharged military veteran.
If the payroll paid for an employee exceeds $5 million, then the rebate only applies for the first $5 million.
New in 2023 is the Mississippi Episodic Television Incentive Program, which provides $10 million annually as a cash rebate on eligible expenditures and payroll and provides sales and use tax reductions on eligible rentals/purchases for episodic television productions, defined as no less than two episodes made in Mississippi. This incentive program is modeled after the motion picture program, with a few key differences:
- A production is eligible for a 35% cash rebate on payroll paid to resident cast and crew whose wages are subject to Mississippi income tax withholding and for that portion of their salary for the project up to and including $3 million. (The employee must live in Mississippi or maintain a home in the state and spend more than six months in the state.)
- A production is eligible for a 20% cash rebate on payroll paid to nonresident cast and crew whose wages are subject to Mississippi income tax withholding and for that portion of their salary for the project up to and including $3 million.
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Missouri
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An eligible motion media production project may receive a tax credit in the amount equal to 20% to 42% of with qualifying expenditures of at least $50,000.
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Montana
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The tax credit for media production offers qualified media production companies 20% of production expenditures.
Additional credits may be earned for the following reasons:
- 25% of the compensation paid per production to each crew member or production staff who is a resident.
- 15% of the compensation paid per production to each crew member or production member who is not a resident.
- 20% of the first $7.5 million of compensation paid per production or season of a television series to each actor, director, producer or writer.
- 30% of compensation paid per production or season of a television series to a student enrolled in a Montana college or university who works on the production for college credit.
- An additional 10% of payments made to a Montana college or university for stage rentals, equipment rentals or location fees for filming on campus.
- An additional 10% of all in-studio facility and equipment rental expenditures incurred in this state for a production that rents a studio for 20 days or more.
- An additional 5% for production expenditures made in an underserved area.
- An additional 5% of the base investment in the state if the state-certified production includes a Montana screen credit furnished by the state.
The tax credits may not exceed 35% of the production company’s base investment. The annual amount of allowable tax credits is $12 million.
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Nebraska
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No film tax credits. However, the state awards grants on a case-by-case basis for feature films that tell a Nebraska story.
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Nevada
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Transferable, nonrefundable tax credits are available to production companies that produce film, television and visual media productions in the state and spend at least $500,000 on eligible expenditures.
Companies are eligible to receive a 15% credit of the qualified production expenditures plus an additional 5% if more than 50% of the production’s below-the-line personnel are Nevada residents. An additional credit of 5% of the qualified production expenditures is available if more than 50% of the production’s filming days occurred in a Nevada county in which qualified productions incurred less than $10 million of qualified direct production expenditures in each of the two years immediately preceding the credit application date.
No project can receive more than $6 million in credits.
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New Hampshire
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No film tax credits
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New Jersey
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Qualified film production companies are eligible for the Film Production Tax Credit, which is equal to 35%. A credit of 30% of the qualified film production expenses during a privilege period that are incurred for services performed and tangible personal property purchased for use at a sound stage or other location that is located in New Jersey within a 30-mile radius of the intersection of Eighth Avenue/Central Park West, Broadway, and West 59th Street/Central Park South, New York, New York.
There is an additional incentive (2% or 4%) to productions that meet certain diversity criteria.
The Film Production Tax Credit Program is not to exceed $100 million annually.
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New Mexico
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The Film and Television Tax Credit is equal to 25% for direct production and postproduction expenditures. The production and post-production expenditures must meet the following requirements:
- Are directly attributable to the production of a commercial film or audiovisual product.
- Are for services performed in New Mexico.
- Are subject to taxation by the state of New Mexico.
- Exclude postproduction expenditures for which another taxpayer claims the new film production tax credit.
- Do not exceed the usual and customary cost of the goods or services acquired when purchased by unrelated parties.
An additional 5% credit may be available for production expenditures on work, services or items provided on-site in New Mexico but at least 60 miles outside of the exterior boundaries of counties with net taxable value of property of $6 billion and either a stand-alone pilot intended for series television in New Mexico, series television produced for commercial distribution with an order for at least six episodes in a single season, if each episode’s budget exceeds $50,000, or a production in a qualified production facility.
There is another credit of 15% for the wages, fringe benefits and per diem paid to below-the-line nonresident crew.
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New York
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Five film production tax credits are available.
The Television Writer’s and Director’s Fees and Salaries Credit allows commercial production companies to receive a tax credit equal to 30% for the fees and wages paid to television writers and directors. The credit cannot exceed $150,000 in total for each writer or director. The annual amount of credit available is $5 million.
The Empire State Commercial Production Credit gives advertisement production companies a credit equal to 20% of the qualified production costs paid or incurred in the production of a qualified commercial. Production companies that film outside of the metropolitan area are eligible for a credit of 30% of qualified production costs.
The Empire State Film Production Credit offers qualified film production companies a credit of 30% of qualified production costs.
The Empire State Film Production Incentives-Wage credit provides an additional 10% credit for the wages or salaries paid to qualified individuals. An additional 10% credit is available on the wages and salaries paid to individuals for services performed on a qualified film in certain counties.
The Empire State Film Postproduction Credit offers a credit of 30% of the qualified postproduction costs for a qualified film at a qualified postproduction facility within the metropolitan district; the credit is equal to 35% for facilities located outside of the district.
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North Carolina
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No film tax credits. However, the state has a rebate program for productions of up to 25% of spending provided a minimum spend amount is met.
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North Dakota
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No film tax credits.
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Ohio
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The Motion Picture and Broadway Theatrical Credit program provides a refundable tax credit equal to 30% of budgeted or actual eligible production expenditures, whichever is less. The annual program limit is set at $40 million per year. Since October 2019, the credit for each production contractor is equal to 30% of the eligible expenditures for the production. Production companies that intend to hire and provide on-the-job training to certified film and multimedia trainees may also apply for a credit equal to 50% of the salaries paid for film and multimedia trainees.
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Oklahoma
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The Film Enhancement Rebate is equal to 20% of qualified production expenditures. The cost of the program cannot exceed $30 million annually.
The program expires June 30, 2024.
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Oregon
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A 25% rebate is available on Oregon-based goods and services along with an additional cash payment of up to 26.2% of payroll wages paid to production personnel working in the state. The annual cap is $20 million.
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Pennsylvania
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A transferable film production tax credit is based on several factors. At least 60% of production expenses must be incurred in Pennsylvania to be eligible. The tax credit cannot exceed 25% of the qualified film production expenses for feature films and certain television commercials or shows. The taxpayer is also eligible for a tax credit equal to 30% of qualified postproduction expenses.
Feature films, television film or television series that are intended for a national audience or a film that is recorded in a qualified production facility, qualify for a credit equal to 5% of the qualified film production expenses. Credits are capped at $100 million annually.
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Rhode Island
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The Motion Picture Production credit offers production companies a credit equal to 30% of the state-certified production costs. Productions must have a minimum budget of $100,000 and credits for a motion picture production cannot exceed $7 million.
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South Carolina
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Productions that film in the state can receive up to a 25% cash rebate on in-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for a 20% cash rebate. To be eligible, wages for each qualifying person must be less than $1 million and must be subject to South Carolina withholding tax.
Additionally, the state offers up to a 30% cash rebate on in-state supplier expenditures if at least $1 million is spent in the state.
There is an annual cap on the amount of rebate funds available per year. Generally, there is a minimum of $17 million available in rebate funds per fiscal year.
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South Dakota
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No film tax credits.
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Tennessee
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Filmmakers are eligible for up to a 25% cash rebate on projects greater than $200,000. Tennessee also offers a qualified production credit that can be used to offset up to 50% of franchise and excise tax liability.
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Texas
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Cash grants are available for up to 20% of a project’s eligible expenditures in the state.
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Utah
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A fully refundable tax credit of 20% is available for in-state expenditures. An additional 5% is available to companies that meet certain requirements, including:
- Employing a significant percentage of cast and crew from Utah.
- Highlighting the state of Utah and the Utah Film Commission in the motion picture credits.
- Other promotion opportunities as agreed upon by the office and the motion picture company.
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Vermont
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No film tax credits.
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Virginia
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Motion picture productions filmed in Virginia that spend a minimum of $250,000 are eligible for a credit of 15% of qualifying expenses or 20% if the film was produced in a distressed area of Virginia.
The state also offers a 10% credit on the aggregate payroll expenses for Virginia residents employed by the production when production costs fall between $250,000 and $1 million. If production costs exceed $1 million, the credit offered is equal to 20% of the total aggregate payroll.
There is an additional 10% credit for Virginia residents employed for the first time as actors or members of a production crew in connection with the production of a film in Virginia.
There is an annual limit of $6.5 million per year.
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Washington
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Filmmakers are eligible for a 30% rebate on local spending and resident payroll, plus 15% on nonresident payroll. Some projects may qualify for up to an additional 10% if they film in a rural county and/or tell the story of historically underrepresented communities.
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West Virginia
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Film production companies must spend at least $50,000 to qualify for a credit of 27%; an additional of 4% is available if 10 or more state residents are hired full time.
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Wisconsin
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No film tax credits.
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Wyoming
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No film tax credits.
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American Samoa
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No film tax credits.
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Guam
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No film tax credits.
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Puerto Rico
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Film tax incentives are available to production companies that spend a minimum of $50,000 per project. There is a 40% production credit for all payments made to residents and companies in the territory and a 20% credit on all payments made to qualified nonresident individuals.
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U.S. Virgin Islands
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Film production companies that spend at least $250,000 are eligible to receive up to 17% in transferable tax credits and up to a 29% cash rebate. Film production companies that hire between 20-25% residents out of their total employees are eligible for a 10% tax credit; if the number is 25.1%-30% residents, the credit is 15%; for productions with over 30.1% resident employees, the credit is 17%. The base tax credit for production companies that meet the requirements of the rebate is equal to 9%. An additional 10% is offered to production that include a U.S. Virgin Islands promotion. If a motion picture is produced in St. Croix, there is an additional 10% credit.
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