US
Canada
Non-labor Spend: 15%
Residents: 15%
Nonresidents: 0 - 15%
Rebate
Washington
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Incentive Type: Rebate
Washington
Minimum Spend Requirement
Qualified Costs of $150,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$3,500,000
Project Funding Cap
None
CPA Audit Required
No
Sunset Date
06/30/2007
BUDGET REQUIREMENTS
We have detailed tax incentive information for Washington, get in touch to get the scoop.
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Non-labor Spend: 20%
Residents: 10-16.2%
Nonresidents: 10-16.2%
Rebate
Oregon
Governor’s Office of Film & TV
Tim Williams, Executive Director
tim@oregonfilm.org
Tel: (971) 254-4020
www.oregonfilm.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20%
10-16.2%
10-16.2%
Minimum Spend Requirement
$1,000,000 of qualified costs
Loan-Out Registration with State
Loan-outs generally do not qualify.
Loan-Out Withholding:
NA
Annual Funding Cap
None
Project Funding Cap
None. Individual salaries are
capped at $1,000,000.
CPA Audit Required
No
Sunset Date
01/01/2024
BUDGET REQUIREMENTS
Incentive Type: Rebate
Oregon
We have detailed tax incentive information for Oregon. Get in touch to get the scoop.
Washington Filmworks
Amy Lillard, Executive Director
info@WashingtonFilmworks.org
Tel: (206) 264-0667
www.washingtonfilmworks.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
15%
15%
15%
INCENTIVE PERCENTAGES
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Non-labor Spend: 20-25%
Above-the-Line Residents: 0%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 20-25%
Below-the-line Nonresidents: 20-25%
Non-Refundable Non-Transferable Tax Credit (except Indie Projects)
California
California Film Commission
Colleen Bell, Executive Director
filmca@film.ca.gov
t: (323) 860-2960
www.film.ca.gov
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20-25%
0%
0%
20-25%
20-25%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$1,000,000 for film;
$500,000 for MOW & Miniseries
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$330,000,000
Project Funding Cap
No Cap
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
06/30/2025
BUDGET REQUIREMENTS
Incentive Type: Non-Refundable,
Non-Transferable Tax Credit (Except Indie Projects)
California
We have detailed tax incentive information for California. Get in touch to get the scoop.
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Non-labor Spend: 15-25%
Residents: 15-25%
Nonresidents: 0-17%
Transferable Tax Credit
Nevada
Nevada Film Office
Eric Preiss, Director
lvnfo@nevadafilm.com
t: (877)638-3456
www.nevadafilm.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
15 - 25%
15 - 25%
0 - 17%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$500,000 of qualified costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$10,000,000
Project Funding Cap
$6,000,000
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Nevada
We have detailed tax incentive information for Nevada. Get in touch to get the scoop
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Non-labor Spend: 20-35%
Residents: 25%
Nonresidents: 15 - 20%
Transferable Tax Credit
Montana
Montana Film Office
Allison Whitmer, Film Commissioner
Allison.whitmer@mt.gov
t: (406)841-2876
www.montanafilm.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20-35%
25%
15% BTL – 20% ATL
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$50,000 for Commercials
Loan-Out Registration with State
Yes
Loan-Out Withholding:
6.90%
Annual Funding Cap
$10,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
01/01/2030
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Montana
We have detailed tax incentive information for Montana. Get in touch to get the scoop.
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Non-labor Spend: 20-25%
Above-the-Line Residents: 20-25%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 20-25%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Utah
Utah Film Commission
Virginia Pearce, Director
vpearce@utah.gov
t: (800)453-8824
www.film.utah.gov
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20-25%
20-25%
Inquire
20-25%
Inquire
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$500,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$8,290,000
Project Funding Cap
None
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Utah
We have detailed tax incentive information for Utah. Get in touch to get the scoop.
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Non-labor Spend: 20%
Residents: 20%
Nonresidents: 20%
Transferable Tax Credit
Colorado
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Non-labor Spend: 25-30%
Residents: 25-30%
Nonresidents: 15%
Transferable Tax Credit
New Mexico
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Non-labor Spend: 5-10%
Residents: 5-10%
Nonresidents: 0%
Transferable Tax Credit
Texas
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Non-labor Spend: 35-37%
Residents: 35-37%
Nonresidents: 25%
Transferable Tax Credit
Oklahoma
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Non-labor Spend: 25-30%
Residents: 25-45%
Nonresidents: 25-30%
Transferable Tax Credit
Louisiana
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Non-labor Spend: 20%
Above-the-Line Residents: 20% Above-the-Line Nonresidents: 20%
Below-the-line Residents: 30%
Below-the-line Nonresidents: 20%
Transferable Tax Credit
Arkansas
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Non-labor Spend: 20-25%
Residents: 20-25%
Nonresidents: 20-25%
Transferable Tax Credit
Minnesota
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Non-labor Spend: 30%
Residents: 30-45%
Nonresidents: 0%
Transferable Tax Credit
Illinois
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Non-labor Spend: 30%
Residents: 30%
Nonresidents: 30%
Transferable Tax Credit
Ohio
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Non-labor Spend: 30-35%
Above-the-Line Residents: 35% Above-the-Line Nonresidents: 30%
Below-the-line Residents: 35%
Below-the-line Nonresidents: 30%
Transferable Tax Credit
Kentucky
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Non-labor Spend: 25%
Residents: 30-35%
Nonresidents: 25%
Transferable Tax Credit
Mississippi
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Non-labor Spend: 25%
Residents: 35%
Nonresidents: 25%
Transferable Tax Credit
Alabama
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Non-labor Spend: 20%
Residents: 20%
Nonresidents: 20%
Georgia
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Non-labor Spend: 30%
Residents: 25%
Nonresidents: 20%
Transferable Tax Credit
South Carolina
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Non-labor Spend: 25%
Residents: 25%
Nonresidents: 25%
Transferable Tax Credit
North Carolina
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Non-labor Spend: 15-20%
Above-the-Line Residents: 15-35% Above-the-Line Nonresidents: 15%
Below-the-line Residents: 15-35%
Below-the-line Nonresidents: 15%
Virginia
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Transferable Tax Credit
Maryland
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Non-labor Spend: 25-30%
Residents: 25-30%
Nonresidents: 25-30%
Pennsylvania
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Non-labor Spend: 21-35%
Residents: 30%
Nonresidents: 10%
Transferable Tax Credit
District of Colombia
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Non-labor Spend: 30-37%
Residents: 30-37%
Nonresidents: 30-37%
Transferable Tax Credit
New Jersey
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Non-labor Spend: 20-30%
Residents: 20-30%
Nonresidents: 20-30%
Transferable Tax Credit
New York
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Non-labor Spend: 10-30%
Residents: 10-30%
Nonresidents: 10-30%
Transferable Tax Credit
Connecticut
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Non-labor Spend: 25%
Residents: 25%
Nonresidents: 25%
Transferable Tax Credit
Massachusetts
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Non-labor Spend: 5%
Residents: 12%
Nonresidents: 10%
Transferable Tax Credit
Maine
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Non-labor Spend: 40%
Residents: 40%
Nonresidents: 20%
Transferable Tax Credit
Puerto Rico
Yes
Covid-19 Spend Eligibility
Yes
Covid-19 Spend Eligibility
State Incentives Available
No State Incentives
Alabama Film Office
Brenda Hobbie
(334) 242-4195
Incentives Coordinator
brenda.hobbie@film.alabama.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25%
35%
25%
INCENTIVE PERCENTAGES
Productions must be preapproved at least 30 days prior to production.
Minimum Spend Requirement
$500,000 of qualified costs for film
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$20,000,000
Project Funding Cap
Capped at $20,000,000 per project
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Alabama
We have detailed tax incentive information for Alabama. Get in touch to get the scoop.
Arkansas Film Commission
Christopher Crane, Film Commissioner
ccrane@arkansasedc.com
t: (501) 682-7676
www.arkansasedc.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20%
20%
20%
30%
20%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$200,000 of qualified costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Check with film office
Project Funding Cap
None
CPA Audit Required
Check with film office
Screen Credit Required
Yes
Sunset Date
07/01/2029
BUDGET REQUIREMENTS
Incentive Type: Rebate
Arkansas
We have detailed tax incentive information for Arkansas. Get in touch to get the scoop.
Colorado Office of Film
Television, & Media
Donald Zuckerman, Director
Donald.Zuckerman@state.co.us
t: 303-892-3840
www.coloradofilm.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20%
20%
20%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000 -$250,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
4.63%
Annual Funding Cap
$2,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Colorado
We have detailed tax incentive information for Colorado. Get in touch to get the scoop.
Office of Cable Television, Film,
Music and Entertainment
Angie Gates, Director
film@dc.com
t: (202) 727-6608
www.film.dc.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
21-35%
30%
10%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$250,000 of qualified costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Discretionary
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate - only commercials for DC qualify
District of Columbia
We have detailed tax incentive information for District of Colombia. Get in touch to get the scoop.
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Non-labor Spend: Refund of fees ...
Above-the-Line Residents: 0%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 0%
Below-the-line Nonresidents: 0%
Non-Refundable Non-Transferable Tax Credit (except Indie Projects)
San Francisco, CA
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Non-labor Spend: Refund of fees ...
Above-the-Line Residents: 0%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 0%
Below-the-line Nonresidents: 0%
Non-Refundable Non-Transferable Tax Credit (except Indie Projects)
Santa Clarita, CA
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Non-labor Spend: 5-15%
Above-the-Line Residents: 5-15%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 5-15%
Below-the-line Nonresidents: 0%
Non-Refundable Non-Transferable Tax Credit (except Indie Projects)
Jacksonville, FL
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Non-labor Spend: 10%
Above-the-Line Residents: 10%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 10%
Below-the-line Nonresidents: 0%
Miami-Dade, FL
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Non-labor Spend: 10-20% + county fees
Above-the-Line Residents: 10-20%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 10-20%
Below-the-line Nonresidents: 0%
Sarasota County, FL
Connecticut Office of Film, Television, and Digital Media
George Norfleet, Director
George.norfleet@ct.gov
t: (860) 500-2318
www.ctfilm.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
10-30%
10-30%
10-30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
None
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Connecticut
We have detailed tax incentive information for Connecticut. Get in touch to get the scoop.
Jacksonville Film & Television Office
Todd Roobin, Film Commissioner
troobin@coj.net
t: (904) 630-2522
www.filmjax.com/Incentive-Program
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
5-15%
5-15%
0%
5-15%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$50,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Annual Funding Cap Discretionary
Project Funding Cap
$150,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
Jacksonville, FL
We have detailed tax incentive information for Jacksonville, FL. Get in touch to get the scoop.
Miami-Dade Office of Film & Ent.
Sandy Lighterman, Film Commissioner
sandyl@miamidade.gov
t: (305) 375-3288
www.filmiami.org
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
Inquire
Inquire
0%
Inquire
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$500,000-$1,000,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Annual Funding Cap Discretionary
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
Miami-Dade, FL
We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.
Miami-Dade Office of Film & Ent.
Sandy Lighterman, Film Commissioner
sandyl@miamidade.gov
t: (305) 375-3288
www.filmiami.org
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
10%
10%
0%
10%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$1,000,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Annual Funding Cap Discretionary
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
Miami-Dade, FL
We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.
Sarasota County Film & Ent.
Jeanne Corcoran, Director
jeanne@filmsarasota.com
t: (941) 309-1200 ext. 11
www.filmsarasota.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
10%
10%
0%
10%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$1,000,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Annual Funding Cap Discretionary
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Sarasota County, FL
We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.
San Francisco Film Commission Office
Susannah Robbins, Executive Director
film@sfgov.org
t: (415) 554-6241
www.filmsf.org
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20-25%
0%
0%
20-25%
20-25%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$1,000,000 for film;
$500,000 for MOW & Miniseries
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$330,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
06/30/2028
BUDGET REQUIREMENTS
Incentive Type: Rebate
San Francisco, CA
We have detailed tax incentive information for San Francisco, CA. Get in touch to get the scoop.
Santa Clarita Film Office
Evan Thomason,
Economic Development Associate
film@santa-clarita.com
t: (661) 284-1425
www.filmsantaclarita.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
Refund of City Fees
0%
0%
0%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$330,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
06/30/2025
BUDGET REQUIREMENTS
Incentive Type: Refund
Santa Clarita, CA
We have detailed tax incentive information for Santa Clarita, CA. Get in touch to get the scoop.
Georgia Film, Music & Digital Ent.
Lee Thomas, Director
lthomas@georgia.org
t: (404) 962-4048
www.georgia.org/fmde
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20%
20%
20%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$500,000 of qualified costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
6%
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
Recomended
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Georgia
We have detailed tax incentive information for Georgia. Get in touch to get the scoop.
Savannah Economic Development Authority (SEDA)
Ralph Singleton, Director
rsingleton@seda.com
t: (310) 980-2022
www.savannahfilm.org
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
10%
10%
0%
10%
0%
INCENTIVE PERCENTAGES
Yes
Covid-19 Spend Eligibility
Minimum Spend Requirement
$500,000 of qualified costs for film;
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$1,300,000
Project Funding Cap
$100,000-$250,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Savannah, GA
We have detailed tax incentive information for Savannah. Get in touch to get the scoop.
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Non-labor Spend: 10%
Above-the-Line Residents: 10%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 10%
Below-the-line Nonresidents: 0%
Savannah, GA
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Non-labor Spend: 20-25%
Residents: 20-25%
Nonresidents: 20-25%
Transferable Tax Credit
Hawaii
State of Hawaii Film Office
Donne Dawson, Film Commisioner
(808) 586-2570
incentives@hawaiifilmoffice.com
https://filmoffice.hawaii.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20-25%
20-25%
20-25%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$200,000 of qualified costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$50,000,000
Project Funding Cap
$15,000,000 per project
CPA Audit Required
Yes
Sunset Date
01/01/2026
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Hawaii
We have detailed tax incentive information for Hawaii. Get in touch to get the scoop.
Illinois Film Office
Peter Hawley, Director
Peter.Hawley@Illinois.Gov
t: (312)814-3600
www.film.illinois.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
30%
30-45%
0%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$50,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
No
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
05/27/2026
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Illinois
We have detailed tax incentive information for Illinois. Get in touch to get the scoop.
The Kentucky Office of Film and Dev.
Jay Hall, Executive Director
jay.hall@ky.gov
t: (502) 892-3197
www.filmoffice.ky.gov
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
30-35%
35%
30%
35%
30%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$250,000 of qualified costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$100,000,000
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Non-Transferable & Non-Refundable Tax Credit
Kentucky
We have detailed tax incentive information for Kentucky. Get in touch to get the scoop.
Office of Entertainment Industry Dev
Stephen Hamner, Director
stephen.hamner@la.gov
t: (225) 342-5403
www.LouisianaEntertainment.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25-30%
25-45%
25-30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$300,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
Yes
Annual Funding Cap
$150,000,000
Project Funding Cap
$20,000,000
CPA Audit Required
Yes
Sunset Date
July 1, 2025
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Louisiana
We have detailed tax incentive information for Louisiana. Get in touch to get the scoop.
St. Bernard Parish Office of Film and TV
Katie Tommaseo, Film Commissioner
ktommaseo@sbpg.net
t: (504) 275-4242
www.sbedf.org/incentives
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
3.5%
3.5%
0%
3.5%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$150,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$150,000
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
St. Bernard Parish, LA
We have detailed tax incentive information for Miami-Dade, FL. Get in touch to get the scoop.
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
3%
3%
0%
3%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$150,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$150,000
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
St. Bernard Parish, LA
We have detailed tax incentive information for Jefferson Parish, LA. Get in touch to get the scoop.
City of Shreveport Film Office
Brandon Fail, Economic Dev. Director
Brandon.fail@shreveportla.gov
t: (318) 673-7515
shreveport-bossierfilm.com/incentives
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
2.5%
0%
0%
0%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$300,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
$150,000
CPA Audit Required
No
Screen Credit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Sales Tax Rebate
Shreveport, LA
We have detailed tax incentive information for Shreveport, LA. Get in touch to get the scoop.
Maine Film Office
Karen Carberry Warhola, Director
Karen.CarberryWarhola@maine.gov
t: (207) 624-9828
www.filminmaine.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
5%
12%
10%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$75,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Combination Tax Credit on Labor and Rebate on Spend
Maine
We have detailed tax incentive information for Maine. Get in touch to get the scoop.
Maryland Film Office
Jack Gerbes, Director
jack@marylandfilm.org
t: (410) 767-6340
www.marylandfilm.org
STATE CONTACT
Minimum Spend Requirement
$250,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$14,000,000
Project Funding Cap
$10,000,0000 per production
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Maryland
We have detailed tax incentive information for Maryland. Get in touch to get the scoop.
Massachusetts Film Office
Lisa Strout, Director
Lisa.strout@state.ma.us
t: (617) 973-8400
www.mafilm.org
STATE CONTACT
Minimum Spend Requirement
$50,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
5%
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
01/01/2023
BUDGET REQUIREMENTS
Incentive Type: Combination Rebate on Labor and Tax Credit on Spend
Massachusetts
We have detailed tax incentive information for Massachusetts. Get in touch to get the scoop.
Minnesota Film and Television
Melodie Bahan, Executive Director
melodie@mnfilmtv.com
t: (612) 767-0095
www.mnfilmtv.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
Up to 25%
Up to 25%
Up to 25%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$200,000 for commericals
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
07/01/2023
BUDGET REQUIREMENTS
Incentive Type: Rebate
Minnesota
We have detailed tax incentive information for Minnesota. Get in touch to get the scoop.
Mississippi Film Office
Nina Parikh, Director
nparikh@mississippi.org
t: (601) 359-3297
www.filmmississippi.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25%
30-35%
25%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$50,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
5%
Annual Funding Cap
$20,000,000
Project Funding Cap
$10,000,000
CPA Audit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Mississippi
We have detailed tax incentive information for Mississippi. Get in touch to get the scoop.
New Jersey Motion Picture and TV
Steve Gorelick, Executive Director
njfilm@sos.nj.gov
t: (973)648-6279
www.nj.gov/state/njfilm
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
30-37%
30-37%
30-37%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
60% of Cost in NJ or $1,000,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
0.0637%
Annual Funding Cap
$75,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
07/01/2023
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
New Jersey
We have detailed tax incentive information for New Jersey. Get in touch to get the scoop.
New Mexico Film Office
Amber Dodson, Director
info@nmfilm.com
t: (505)476-5604
www.nmfilm.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25-30% 25% + 5% bonus for stage or uplift zone
15%
25-30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
None
Loan-Out Registration with State
Yes
Loan-Out Withholding:
5.9%
Annual Funding Cap
$100,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Tax Credit
New Mexico
We have detailed tax incentive information for New Mexico. Get in touch to get the scoop.
New York Office for Motion Picture & TV Development
Gigi Semone, Executive Director
nyfilm@esd.ny.gov
t: (212)803-2330
View Website
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
20 - 30%
20 - 30%
20 - 30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000; $500,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$70,000,000
Project Funding Cap
None
CPA Audit Required
No
Sunset Date
12/31/2023
BUDGET REQUIREMENTS
Incentive Type: Tax Credit
New York
We have detailed tax incentive information for New York. Get in touch to get the scoop.
North Carolina Film Office
Guy Gastor, Director
guy@filmnc.com
t: (919)447-7800
www.filmnc.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25%
25%
25%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$250,000
Loan-Out Registration with State
No
Loan-Out Withholding:
4%
Annual Funding Cap
$31,000,000
Project Funding Cap
$250,000
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
North Carolina
We have detailed tax incentive information for North Carolina. Get in touch to get the scoop.
Ohio Film Office
askohiofilm@development.ohio.gov
t: (614)644-5156
www.ohiofilmoffice.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
30%
30%
30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$300,000 of Qualified Costs
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$40,000,000
Project Funding Cap
None
CPA Audit Required
YES
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Ohio
We have detailed tax incentive information for Ohio. Get in touch to get the scoop.
The Oklahoma Film & Music Office
Tava Sofsky, Director
Tava.Sofsky@TravelOK.com
t: (405)230-9635
www.okfilmmusic.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
35-37%
35-37%
Qualified with limitations.
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$25,000 of Qualified Costs, with a min budget of $50,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$8,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
07/01/2027
BUDGET REQUIREMENTS
Incentive Type: Rebate
Oklahoma
We have detailed tax incentive information for Oklahoma. Get in touch to get the scoop.
Pennsylvania Film Office
Janice Collier, Film Tax Credit Manager
jacollier@pa.gov
t: (717)783-3456
www.filminpa.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25 - 30%
25 - 30%
25 - 30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
60% of total costs must be in PA
Loan-Out Registration with State
Yes
Loan-Out Withholding:
None
Annual Funding Cap
$70,000,000
Project Funding Cap
$14,000,000
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Pennsylvania
We have detailed tax incentive information for Pennsylvania. Get in touch to get the scoop.
Puerto Rico Film Commission
Pedro J. Piquer, Film Incentive Program Manager
Pedro.Piquer@ddec.pr.gov
t: (787)402-2608
www.ddec.pr.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
40%
40%
20%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
20%
Annual Funding Cap
$38,000,000
Project Funding Cap
None
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Puerto Rico
We have detailed tax incentive information for Puerto Rico. Get in touch to get the scoop.
Rhode Island Film and TV Office
Steven Feinberg, Executive Director
steven.feinberg@arts.ri.gov
t: (401)222-3456
www.film.ri.gov
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
30%
30%
30%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
None
Annual Funding Cap
$20,000,000
Project Funding Cap
$7,000,000
CPA Audit Required
Yes
Sunset Date
06/30/2027
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit
Rhode Island
We have detailed tax incentive information for Rhode Island. Get in touch to get the scoop.
South Carolina Film Commission
Tom Clark, Film Commissioner
tclark@scprt.com
t: (803)737-0498
www.filmsc.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
25 - 30%
25%
20%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$1,000,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
None
Annual Funding Cap
$15,500,000
Project Funding Cap
None
CPA Audit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
South Carolina
We have detailed tax incentive information for South Carolina. Get in touch to get the scoop.
Tennessee Film, Entertainment
& Music Commission
Bob Raines, Executive Director
bob.raines@tn.gov
t: (615)741-3456
www.tnentertainment.com/film
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
Inquire
25-30%
0%
25%
0%
INCENTIVE PERCENTAGES
No
Covid-19 Spend Eligibility
Minimum Spend Requirement
$200,000
Loan-Out Registration with State
Yes
Loan-Out Withholding:
No
Annual Funding Cap
$2,000,000
Project Funding Cap
No Cap
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Grant
Tennessee
We have detailed tax incentive information for Tennessee. Get in touch to get the scoop.
Texas Film Commission Office
Stephanie Whallon, Director
filmincentive@gov.texas.gov
t: (512)463-9200
www.texasfilmcommission.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
5 -10%
5 -10%
0%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$100,000 Of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$50M for biennium
Project Funding Cap
None
CPA Audit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
Texas
We have detailed tax incentive information for Texas. Get in touch to get the scoop.
San Antonio Film Commission
Krystal Jones, Film and Music Commissioner
krystal.jones@sanantonio.gov
t: (210) 207-6758
www.filmsanantonio.com/funding
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
7.5%
7.5%
0%
7.5%
0%
INCENTIVE PERCENTAGES
Yes
Covid-19 Spend Eligibility
Minimum Spend Requirement
$1,000,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Annual Funding Cap Discretionary
Project Funding Cap
$100,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Rebate
San Antonio, TX
We have detailed tax incentive information for San Antonio. Get in touch to get the scoop.
USVI Film Office
Luana Wheatley, Director
lawheatley@usvitourism.vi
t: (340)244-2404
www.filmusvi.com
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
10-17% Credit / 9% + 20% bonuses for rebate
10-17%
0%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$250,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$2,500,000
Project Funding Cap
$500,000
CPA Audit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Transferable Tax Credit/Rebate
U.S. Virgin Islands
We have detailed tax incentive information for the Virgin Islands. Get in touch to get the scoop.
Virginia Film Office
Andy Edmunds, Director
aedmunds@virginia.org
t: (804)545-5530
www.filmvirginia.org
STATE CONTACT
Non-labor Spend
Residents
Nonresidents
15-20%
15-35%
15%
INCENTIVE PERCENTAGES
Minimum Spend Requirement
$250,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$6,500,000/$3,000,000
Project Funding Cap
Discretionary
CPA Audit Required
Yes
Sunset Date
01/01/2027
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit/Grant
Virginia
We have detailed tax incentive information for Virgina. Get in touch to get the scoop.
Jefferson Parish Film Office
Berry Sprague, Film Coordinator
bsprague@jeffparish.net
t: (504) 736-6100
www.filmjeffersonla.com/tax-incentives
More
More
Non-labor Spend: 3%
Above-the-Line Residents: 3%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 3%
Below-the-line Nonresidents: 0%
Non-Refundable Non-Transferable Tax Credit (except Indie Projects)
Jefferson Parish, LA
More
More
Non-labor Spend: 3.5%
Above-the-Line Residents: 3.5%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 3.5%
Below-the-line Nonresidents: 0%
St. Bernard Parish, LA
More
More
Non-labor Spend: 2.5%
Above-the-Line Residents: 0%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 0%
Below-the-line Nonresidents: 0%
Shreveport, LA
More
More
Non-labor Spend: 10-17%
Residents: 10-17%
Nonresidents: 0%
Transferable Tax Credit
U.S. Virgin Islands
More
More
Non-labor Spend: 7.5%
Above-the-Line Residents: 7.5%
Above-the-Line Nonresidents: 0%
Below-the-line Residents: 7.5%
Below-the-line Nonresidents: 0%
San Antonio, TX
More
More
Non-labor Spend: 30%
Residents: 30%
Nonresidents: 30%
Rhode Island
ApplicaTIon Deadline
ApplicaTIon Deadline
Pre Application must be sumitted before starting work (principal photography) or incur any eligible expenses. Once approved CO invites you to submit complete application.
ApplicaTIon Deadline
Production must register to do business in state. Application can be submitted up to 90 days after the first production expenditure.
ApplicaTIon Deadline
Application must be submitted and approved before principal photography.
ApplicaTIon Deadline
Productions can apply after productions start. Tax return must be filed.
ApplicaTIon Deadline
Productions must apply at least 1 week before first shoot date.
ApplicaTIon Deadline
Applications must be submitted 24 hours prior to principal photography.
ApplicaTIon Deadline
Applications accepted within 1 year of production.
ApplicaTIon Deadline
Productions must be pre-certified by the state (2 Weeks prior).
ApplicaTIon Deadline
Applications must be received no later than 5pm CST one day prior to the next monthly due date.
ApplicaTIon Deadline
Application must be submitted before beginning of production.
ApplicaTIon Deadline
Pre-certification must be submitted before the start of principal photography.
ApplicaTIon Deadline
Applications must submitted prior to production for certification.
ApplicaTIon Deadline
Forms need to be submitted at least 30 days before principal photography.
ApplicaTIon Deadline
Must apply prior to production.
ApplicaTIon Deadline
Applications can be received after the start of production.
Apply before production to include more spending. State has specific review dates.
ApplicaTIon Deadline
ApplicaTIon Deadline
Eligibility application to be submitted at least 60 calendar days prior to start of production.
INCENTIVE PERCENTAGES
ApplicaTIon Deadline
Prior to the commencement of pre-production.
ApplicaTIon Deadline
Prior to the start of principal photography, but no more than 90 days prior.
ApplicaTIon Deadline
Obtain a pre-application letter prior to production/ application. Application must be submitted prior to completion of production.
ApplicaTIon Deadline
Prior to commencement of RI production activities.
ApplicaTIon Deadline
Production must register with the state at least 15 days prior to start of principal photography.
ApplicaTIon Deadline
Application package must be received no earlier than 120 days and no later than 5 business day prior to principal photography.
ApplicaTIon Deadline
Applications must be submitted no later than 30 days after start of principal photography.
ApplicaTIon Deadline
Application must be received at least 30 days prior to start of preproduction.
ApplicaTIon Deadline
All applications must be submitted and approved prior to start of photography.
Non-labor Spend: 25%
Residents: 25%
Nonresidents: 25%
Non-labor Spend
Residents
Nonresidents
25%
25%
25%
INCENTIVE PERCENTAGES
ApplicaTIon Deadline
Needs to be submitted 2 weeks prior to production to receive Letter of Qualification.
Non-labor Spend
Residents
Nonresidents
25%
25%
25%
INCENTIVE PERCENTAGES
ApplicaTIon Deadline
Productions must be pre-certified by the state 2 weeks prior to starting production.
(Contact ER for eligibility)
Non-labor Spend: 15-20%
Residents: 5-35%
Nonresidents: 15%
US
Canada
More
More
Non-labor Spend: Up to 25%
Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0%
Below-the-line Residents: Up to 25%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Yukon
More
More
Non-labor Spend: 25-30%
Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-30%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Saskatchewan
More
More
Non-labor Spend: 20%
Above-the-Line Residents: 20% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 20%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Quebec
More
More
Non-labor Spend: Up to 25%
Above-the-Line Residents: Up to 25% Above-the-Line Nonresidents: 0%
Below-the-line Residents: Up to 25%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Prince Edward Island
More
More
Non-labor Spend: 21.5%
Above-the-Line Residents: 21.5% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 21.5%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Ontario
More
More
Non-labor Spend: 17-30%
Above-the-Line Residents: 17-30% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 17-30%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Nunavut
More
More
Non-labor Spend: 25-40%
Above-the-Line Residents: 0% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-40%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Northwest Territories
More
More
Non-labor Spend: 25-32%
Above-the-Line Residents: 25-32% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-32%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Nova Scotia
More
More
Non-labor Spend: 0-25%
Above-the-Line Residents: 25-40% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-40%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Newfoundland & Labrador
More
More
Non-labor Spend: 0-25%
Above-the-Line Residents: 25-40% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-40%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
New Brunswick
More
More
Non-labor Spend: 0-30%
Above-the-Line Residents: 30-65% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 30-65%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Manitoba
More
More
Non-labor Spend: 0%
Above-the-Line Residents: 28-40% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 28-40%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
British Colombia
More
More
Non-labor Spend: 25-30%
Above-the-Line Residents: 25-30% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 25-30%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Alberta
Alberta Media Fund
Mark Ham, Executive Director
culturalindustries@gov.ab.ca
t: (888) 813-1738
www.albertafilm.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
25-30%
25-30%
0%
25-30%
0%
INCENTIVE PERCENTAGES
Yes
Covid-19 Spend Eligibility
Minimum Spend Requirement
$50,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
22% or 30% for Spend and Labor of
ATL and BTL Resident
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Alberta
We have detailed tax incentive information for Alberta. Get in touch to get the scoop.
Creative BC
Bob Wong, Vice President
bwong@creativebc.com
t: (604) 730-2236
www.creativebc.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0%
16%
0%
16%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$100,000 - $1,000,000
of worldwide costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
British
Columbia
We have detailed tax incentive information for British Columbia. Get in touch to get the scoop.
Canadian Audio-Visual Office (CAV)
Scott White, Director
PCH.bcpac-cavco.PCH@canada.ca
t: (888) 433-2200
www.canada.ca/cavco
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0%
16%
0%
16%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$100,000 - $1,000,000
of worldwide costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Canadian Federal Incentive
We have detailed tax incentive information for the Canadian Federal program. Get in touch to get the scoop.
Manitoba Film & Music
Louise O’Brien-Moran
Director of Film Financing
louise@mbfilmmusic.ca
t: (204) 947-2040
www.mbfilmmusic.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0-30%
30-65%
0%
30-65%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: RefundableTax Credit
Manitoba
We have detailed tax incentive information for Manitoba. Get in touch to get the scoop.
Arts and Cultural Industries
Nathalie Dubois, Director
nathalie.dubois@gnb.ca
t: (506) 453-2729
www2.gnb.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0-25%
25-40%
0%
25-40%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$2,500,000
Project Funding Cap
$800,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
New
Brunswick
We have detailed tax incentive information for New Brunswick. Get in touch to get the scoop.
Newfoundland and Labrador Film Development Corporation
Dorian Rowe, Executive Director
dorian@nlfdc.ca
t: (709) 738-3456
www.nlfdc.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0-25%
25-40%
0%
25-40%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
$4,000,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
12/31/2021
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Newfoundland & Labrador
We have detailed tax incentive information for Newfoundland & Labrador. Get in touch to get the scoop.
Northwest Territories Film Commission
Camilla MacEachern, Associate Film Commissioner
nwtfilm@gov.nt.ca
t: (867) 920-8793
www.nwtfilm.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
25-40%
0%
0%
25-40%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$600,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
Discretionary
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Northwest Territories
We have detailed tax incentive information for the Northwest Territories. Get in touch to get the scoop.
Screen Nova Scotia
Linda Wood
Manager, Film & Television Incentives
lwood@nsbi.ca
t: (902) 424-7181
www.screennovascotia.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
25-31%
Inquire
0%
Inquire
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$25,000
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$26,000,000
Project Funding Cap
$4,000,000
CPA Audit Required
Yes
Screen Credit Required
Yes
Sunset Date
04/01/2021
BUDGET REQUIREMENTS
Incentive Type: Rebate
Nova Scotia
We have detailed tax incentive information for Nova Scotia. Get in touch to get the scoop.
Nunavut Film Development Corporation
info@nunavutfilm.ca
t: (867) 979-3012
www.nunavutfilm.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
17-30%
17-30%
0%
17-30%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$25,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$575,000
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Nunavut
We have detailed tax incentive information for Nunavut. Get in touch to get the scoop.
Media Development Corp. (OMDC)
Marina Adam, Director
Tax Credits & Financing Programs
madam@omdc.on.ca
t: (416) 642-6694
www.omdc.on.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
21.5%
Inquire
0%
Inquire
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$100,000 – $1,000,000
of wordwide costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Ontario
We have detailed tax incentive information for Ontario. Get in touch to get the scoop.
FILMPEI
Renee LaPrise, Executive Director
director@filmpei.com
t: (902) 892-3131
www.filmpei.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0-25%
0-25%
0%
0-25%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$25,000 of Qualified Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
No
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Local incorporation mandates apply. Inquire for details.
Prince Edward Island
We have detailed tax incentive information for Prince Edward Island. Get in touch to get the scoop.
Societe de Developement des Enterprises Culturell
Pierre Paquette, Tax Credit Officer
Pierre.Paguette@sodec.gouv.qc.ca
t: (514) 841-2236
www.sodec.gouv.qc.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20%
20%
0%
20%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
$250,000 of Worldwide Costs
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Refundable Tax Credit
Quebec
We have detailed tax incentive information for Quebec. Get in touch to get the scoop.
Creative Saskatchewan
Erin Dean, Director of Programs and Investments
erin.dean@creativesask.ca
t: (306) 798-3076
www.creativesask.ca
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
20-30%
25-30%
0%
25-30%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
$2,000,000
Project Funding Cap
$600,000
CPA Audit Required
No
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Grant
Saskatchewan
We have detailed tax incentive information for Saskatchewan. Get in touch to get the scoop.
Yukon Media Development
Iris Merritt
Manager, Media Development Unit
Iris.merritt@gov.yk.ca
t: (867) 667-5678
www.reelyukon.com
STATE CONTACT
Non-labor Spend
Above-the-Line Residents
Above-the-Line Nonresidents
Below-the-line Residents
Below-the-line Nonresidents
0-25%
0%
0%
0-25%
0%
INCENTIVE PERCENTAGES
NA
Covid-19 Spend Eligibility
Minimum Spend Requirement
None
Loan-Out Registration with State
No
Loan-Out Withholding:
No
Annual Funding Cap
None
Project Funding Cap
None
CPA Audit Required
no
Screen Credit Required
Yes
Sunset Date
None
BUDGET REQUIREMENTS
Incentive Type: Rebate
Yukon
We have detailed tax incentive information for Yukon. Get in touch to get the scoop.
CANADIAN FEDERAL
INCENTIVE PROGRAM
CANADIAN FEDERAL
INCENTIVE PROGRAM
More
More
Non-labor Spend: 0%
Above-the-Line Residents: 16% Above-the-Line Nonresidents: 0%
Below-the-line Residents: 16%
Below-the-line Nonresidents: 0%
Transferable Tax Credit
Canadian Federal Incentive