FILM PRODUCTION INCENTIVES IN UNITED STATES

United States Tax Incentives Map

Producers who plan to shoot their film, television, animation or web based production should begin their process by reviewing the production incentives many states have to offer. With 37 states currently providing an assortment of tax credits or rebates that cover everything from actors, crew and post production, important decisions can be made regarding every phase of a shoot that may save hundreds of thousands of dollars. Variety 411 offers a comprehensive production incentive chart that gives an overview of what each state has to offer, allowing you to make choices that result in a cost-effective and successful project.

VA VT TN NV TX NH NY HI PR NM NC ND NE LA PA SD DC DE FL CT WA KS WI OR KY ME OH IA ID WY UT IN IL AK NJ CO MD MA AL MO MN WV CA OK MI GA AZ MT MS SC RI AR
Incentive Type
 
Transferable Tax Credit
 
Multiple Incentive
 
Tax Rebate
 
Cash Grant
 
Tax Credit
 
Refundable Tax Credit
 
Production incentive
 
Refundable corporate income tax credit
 
Transferable and non transferable tax credit
 
Development Incentive
 
Performance Incentive
 
Payroll Credit
 
Production Credit
 
Cash Rebate
 
Tax Grant
 
No Incentive Program

Alabama

Feature Films, TV series, TV single work, Computer games
25
National Productions, Coproductions, Special Effects
500000 USD

Alaska

Arizona

Arkansas

Feature Films, TV series, TV single work, Web project, Computer games
30
National Productions, Coproductions, Foreign Productions
At least 75% of the production

California

Feature Films, TV series, TV single work
National Productions, Coproductions, Special Effects
If local spend < 75% of the total budget, at least 75% of the PP must be done in California, excluding visual effects and filming background)

Colorado

Feature Films, TV series, TV single work, Web project, Computer games
20
National Productions, Coproductions, Foreign Productions
100000 USD

Connecticut

Feature Films, TV series, TV single work, Web project, Computer games, Interactive projects
30
National Productions, Coproductions, Foreign Productions
50.00
of principal photography days in the state

Delaware

District of Columbia

Feature Films, TV series, TV single work, Web project, Interactive projects
35
National Productions, Coproductions, Special Effects
250000 %

Florida

Feature Films, TV series, Web project, Digital content, TV Pilots, TV Movie, Music Videos
10
National Productions, Coproductions, Foreign Productions

Georgia

Feature Films, TV series, TV single work, Computer games
30
National Productions, Coproductions, Foreign Productions

Hawaii

Feature Films, TV series, TV single work
25
National Productions, Coproductions, Special Effects

Idaho

Illinois

Feature Films, TV series, TV single work
30
National Productions

Indiana

Iowa

Kansas

Kentucky

Feature Films, TV series, TV single work
30
National Productions

Louisiana

Feature Films, TV series, TV single work
40
National Productions, Coproductions, Special Effects

Maine

Feature Films, TV series, TV single work
12
National Productions, Coproductions, Foreign Productions

Maryland

Feature Films, TV series
27
National Productions, Coproductions, Foreign Productions
At least 50% of the shooting in the State

Massachusetts

Feature Films, TV series, TV single work, Digital content, TV Pilots, TV Movie, Commercials
25
National Productions, Coproductions, Foreign Productions

Michigan

Minnesota

Feature Films, Web project, Transmedia
20
National Productions, Coproductions, Foreign Productions
100000 USD

Mississippi

Feature Films, TV series, TV single work, Web project, Computer games, Shorts, Interactive projects
25
National Productions, Coproductions, Foreign Productions, Special Effects

Missouri

Montana

Feature Films, TV series, TV single work
14
National Productions, Coproductions, Foreign Productions
At least 50% of shooting days

Nebraska

Nevada

Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
500000 USD
500 000 USD %

New Hampshire

New Jersey

New Mexico

Feature Films, TV series, TV single work, Web project, Computer games, Shorts, Apps, Digital content, TV Pilots, TV Movie, Music Videos, Soap Operas, Commercials
30
National Productions, Coproductions, Foreign Productions
1.00

New York

Feature Films, TV series, TV single work
30
National Productions, Coproductions, Foreign Productions
75 %
Post-production Tax credit is intended for projects that were predominantly shot outside NY.

North Carolina

Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions

North Dakota

Ohio

Feature Films, TV series, TV single work, Web project, Transmedia, Interactive projects, Digital content
30
National Productions, Coproductions, Foreign Productions

Oklahoma

Feature Films, TV series, TV single work
35
National Productions, Coproductions, Foreign Productions

Oregon

Feature Films, TV series, TV single work
6
National Productions, Coproductions, Foreign Productions

Pennsylvania

Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions

Puerto Rico

Feature Films, TV series, TV single work, Computer games, Shorts, Music Videos, Commercials
40
National Productions, Coproductions, Foreign Productions

Rhode Island

Feature Films, TV series, TV single work, Web project, Computer games
25
National Productions, Coproductions, Foreign Productions, Special Effects
The project must be shot primarily in RI, meaning that 51% of principal photography must take place in RI. A minimum of $100,000 needs to be spent on the ground in RI / Documentaries with no principal photography in RI eligible for up to $5M in tax credits if they spend 51% of their final production budget and employ 5 individuals in the State OR 51% of their total production days, including pre- and post-production, take place in Rhode Island.

South Carolina

Feature Films, TV series, TV single work
20
National Productions, Coproductions, Foreign Productions

South Dakota

Tennessee

Feature Films, TV series, TV single work
25
National Productions, Coproductions, Foreign Productions
200000 USD

Texas

Feature Films, TV series, TV single work, Computer games
20
National Productions, Coproductions, Foreign Productions
60% of production days completed in Texas

Utah

Feature Films, TV series, TV single work
20
National Productions, Coproductions, Foreign Productions

Vermont

Virginia

Feature Films, TV series, TV single work, Web project, Computer games, Interactive projects
15
National Productions, Coproductions, Foreign Productions
250000 USD
Makes a best faith effort to film at least 50% of principal photography in the State

Washington

Feature Films, TV series, TV single work
35
National Productions, Coproductions, Foreign Productions

West Virginia

Feature Films, TV series, TV single work
31
National Productions, Coproductions, Foreign Productions

Wisconsin

Wyoming

South Dakota

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