Production Incentives - Worldwide
Australia
California
Ausfilm
Australia offers filmmakers a Location Offset and a Post Digital and Visual Effects Production (PDV) Offset. These incentives are part of the Australian Screen Production Incentive scheme administered by the Department of the Environment, Water, Heritage and the Arts (DEWHA). The Location Offset offers a 15% rebate on Qualifying Australian Production Expenditure (QAPE), as long as QAPE amounts to at least A$15 million. The Post, Digital and Visual effects production (PDV) Offset offers a 15% rebate on Qualifying PDV Expenditure incurred on or in relation to PDV work, and is available for projects spending a minimum of A$5 million in Qualifying Australian PDV Expenditure, regardless of whether the production is shot in Australia. For eligibility and more detailed information on the Location and PDV Offsets visit DEWHA’s website at: http://www.arts.gov.au/arts_culture/film/location_offset. Australia’s States offer a variety of incentives such as location attraction grants, post production incentives, payroll tax rebates, cast and crew wage rebates and subsidised public service resources. The qualification criteria varies from state to state. Contacts for all State Screen Agencies are on www.ausfilm.com.
Queensland
Pacific Film & Television Commission
There are many financial benefits in basing your next production in Queensland, including the generous suite of incentives offered by the Queensland Government through the PFTC. These include: *Payroll Tax Rebate *Head of Department Incentive *12.5% Local Labour Incentive *Post-Production Incentive Furthermore, a 12.5% refundable tax offset is available from the Australian Federal Government for projects that spend a minimum $15M AUD on qualifying production activity in Australia.
South Australia
South Australian Film Corporation
Employment rebate A 10% rebate on all eligible SA labour expenditure on any eligible film or television production. The employment rebate is not a tax rebate and therefore is not tied to a year-end tax return. It can be paid in instalments, with the first (potentially largest) instalment paid on the first day of principle photography. This means that the production is provided with additional cash flow when it is most useful – during the shoot. This rebate is in addition to the 6% payroll tax exemption and the tax offset rebate. The 10% employment rebate is available for drama productions intended for television or theatrical release that haven’t received production investment from the SAFC and is available to projects with at least 50% of the shoot occurring in South Australia. Payroll tax exemption A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 6 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State. Production queries regarding the South Australian Film & Television Employment Rebate can be directed to the Marketing Manager, Stefan Grun at gruns@safilm.com.au or +61 8 8348 9376.
Victoria
Melbourne Film Office
In addition to the Australian Government’s 12.5% film tax offset, the Melbourne Film Office offers two highly competitive financial incentive programs.
Belgium
Oostende Film Office
In the Oostende no use fees for the public domain are demanded for features, TV Series, commercials, documentaries, ... In Belgium a federal tax shelter system is available.
Antwerp
Antwerp City Film Office
In the city of Antwerp use fees for the public domain are demanded for TV and film-commercials. Use fee 620 EUR a day for the public domain and 1240 EUR a day for filming inside public buildings. No use fees are demanded for features, TV series, short films, documentaries etc. In Belgium a federal tax shelter system is available.
Brazil
Minas Gerais
Minas Film Commission
RJ
RioFilme Commission
- Information Support - On call problem solving - Film Liaison and Location services and Location Scouting upon request - Liaison support between the producers and all levels and units of government
Canada
Alberta
Alberta Film
Alberta is considered the ultimate destination for film television and commercial production. Offering unparalleled diversity, Alberta has garnered more Academy Award nominations than any other production centre in Canada, Brokeback Mountain being our most recent success. The Alberta Film Development program is a formula grant which provides producers with a contribution of 14% - 23% of TOTAL eligible production expenditures made in the province (equivalent to a labour tax credit of 23-42%) Available to local, national and international producers, the grant increases with Albertan ownership and the employment of Albertan key creative personnel. This government guaranteed grant is accepted at face value by most financial institutions.
Calgary Film Commission
Productions in the Calgary region can access provincial and federal programs providing eligibility requirements are met. Contact us for details.
British Columbia
British Columbia Film Commission
British Columbia Tax Credits The British Columbia Production Services Tax Credit (PSTC) encourages film, television and animation production in BC and can be accessed by a broad range of foreign productions. There are three components: 1. The basic PSTC tax credit is 18% of accredited qualified BC labour expenditures effective January 1, 2005. 2. The new REGIONAL tax credit is 6% of accredited qualified BC labour expenditures. 3. The new DIGITAL ANIMATION or VISUAL EFFECTS tax credit is 15% of accredited qualified BC labour expenditures. For more information for British Columbia's process, eligibility and time lines contact the program administrator: British Columbia Film: 604.736.7997
Columbia Shuswap Film Commission
Northern British Columbia Film Commission
The Province of BC offers an 18% rebate on BC labour and the Canadian government offers a 16% rebate on Canadian labour. The province also offers an additional 6% rebate on BC labour for those projects that film outside of Vancouver.
Okanagan Film Commission
Productions in British Columbia can access a variety of provincial and federal tax credit programs and if eligibility requirements are met, a producer can combine them to access exceptional savings. Please contact us for details.
Manitoba
Manitoba Film & Sound
The Manitoba Film & Video Production Tax Credit returns up to 55% of local labour costs - this based on a 45% base rate, plus a 5% Frequent Filming Bonus and a 5% Rural Bonus. Producers are eligible for the 5% Frequent Filming Bonus by shooting their third production in Manitoba in two years and to access the Rural bonus, producers must shoot 50% of their Manitoba shooting days 35km from the centre of Winnipeg.
New Brunswick
New Brunswick Film
40% Labour Tax Credit
Nova Scotia
Nova Scotia Film Development Corporation
Tax credit calculated at 50% of eligible Nova Scotia labour costs for productions that occur in the Halifax region or 60% of eligible labour costs for those that occur in other regions of the province. An additional 5% frequent filming bonus to companies for a third project that commences principal photography within a two-year period.
Ontario
Hamilton Film Office, Ontario, Canada
See Province of Ontario Web Site for all of the details.
Ontario Media Development Corporation
Ontario – You belong here Everything you’ll need to make your production a success is ready and waiting for you in Ontario. As the Film Commission for the province, Ontario Media Development Corporation works hard to attract and support feature film and television productions shooting on location in Ontario. Incentives: The Ontario Production Services Tax Credit (OPSTC) is a 25%* credit for foreign film and television productions. The federal Government offers a tax credit of 16% on Canadian labour expenditures for foreign productions that can be bundled with the Ontario tax credit for a combined credit of up to 37%*. The Ontario Film and Television Tax Credit (OFTTC) is a 35%* credit for certified international treaty film and television productions. A regional bonus of 10% will be added to the credit rate for productions that shoot in Ontario outside the greater Toronto area. The federal Government offers a tax credit of 25% on domestic productions for Canadian labour expenditures. If you have a computer animated production, you may be eligible for an additional 20% tax credit on eligible labour expenditures. That’s on top of the existing OFTTC or OPSTC. With NO individual cap per production and NO limit on the number of productions that can access our credits, you know up front how much to expect. Call us today! *As announced in the Ontario Economic Outlook and Fiscal review, December 13, 2007.
Toronto Film and Television Office
We offer a dollar discounted to $0.78 for all City of Toronto fees and charges
Quebec
Quebec Film & Television Council
Québec Film and Television Council (QFTC) Figures that speak for themselves: 25%, 20%,16%... Foreign companies often take advantage of the Film or Video Production Services Tax Credit. At the provincial level, it is based only on the labour expenditures in Québec and the producer is not required to release the film in Québec. This tax credit corresponds to 25% of labour expenditures, with no prescribed limit, paid to Québec residents or Québec companies. For digital special effects (VFX) and computer animation, a 20% tax credit enhancement can be added, which could amount to 45% of eligible labour expenditures related to these activities. Equally, filming in front of a green screen provides an additional 20% credit enhancement on all labour used in green screen shooting. At the federal level, the tax incentive is 16%, net of any assistance, of eligible labour expenditures within Canada (CISP). For more information, please visit our Web site at: www.qftc.ca
Yukon
Yukon Film & Sound Commission
NOTE - Yukon's Program is a REBATE and not a tax credit. Yukon Funds are delivered to the production within 8 weeks of receiving all required accounting Labour Rebate • The 35% Labour Rebate for dedicated Yukon labourworking directly for the production. For example, in addition to production crew members, the pilot’s portion of a helicopter rental would apply. • Yukon labour content must equal or exceed 25% of the total person days on the Yukon portion of the production (in reality, Yukon labour content will probably be much higher; directors rave about the Yukon crew and producers will save themselves money and time by filling their roster with experienced Yukon residents). • Eligible Yukon labour costs are capped at 50% of total Yukon expenditures. Travel Rebate • This rebate applies to up to 50% of the cost of travel from Vancouver, Calgary or Edmonton to Whitehorse. • The rebate is capped at the equivalent of $2,000 per Yukon production day, to a maximum of $15,000. We also have a Training Rebate rebate available. Call for more info
Fiji
Fiji Audio Visual Commission
Tax Rebate (similar to Australian tax offset): If a fully-funded production expends in Fiji a minimum F$250,000 of qualifying Fiji expenditure representing at least 35% of the budget, then it can claim back 15% of its Fiji expenditure. Sony Pictures has just received its rebate from shooting 'Anacondas' in Fiji in 2003. This incentive is straight forward to implement and is the one we are encouraging producers to use.
France
Film France, The French Film Commission
In the Coproduction Framework, many sources of financing are availble through French producers.
Ile de France Film Commission
The support fund of the Ile de France Region brings financial help to French and foreign cinematographic and audiovisual producers, on the basis of artistic, economic as well as financial criteria, provided that Ile de France technical industries are hired in sufficient proportions. The work of the Ile de France Film Commission complements that of the Support Fund. For the year 2006, the Support Fund has a budget of $ 18M.
Germany
Berlin Brandenburg Film Commission
In Germany a German producer or the German Co-producer can ask for money at the regional film funding institution. The Berlin Brandenburg Film Commission BBFC is a department of the Medienboard which ist the regional film funding institution in Berlin and Brandenburg. On top of that there are strong production service companies like Studio Babelsberg that can co-finance due to state guarantees. For further information, please, contact the Berlin Brandenburg Film Commission BBFC.
Hamburg Film Commission
Please check Filmförderung Hamburg Schleswig- Holstein´s website www.ffhsh.de for funding guidelines.
Schleswig-Holstein Film Commission
MSH GmbH Regional filmfund Schildstr. 12 23552 Luebeck
Bayern
FFF Film Commission Bavaria
Funding can be applied at the FilmFernsehFonds Bayern GmbH due to a german co-producer. Please see website for bavarian co-producers:www.film-commission-bayern.de and for funding guidelines www.fff-bayern.de For information on the new (2007) the German Federal Film Fund, please visit www.ffa.de.
Hong Kong SAR
Hong Kong Film Services Office, TELA
No monetary incentive simply because there is no sales and services tax in Hong Kong. Our service to filmmakers' requests is free.
Iceland
Film In Iceland
14% reimbursement of all costs incurred in the production of films and television programs in Iceland.
Indonesia
Bali
Bali Film Commission
Indonesia is a tax free haven for foreign artists. And although Indonesia has no tax rebates or incentives in place, we are able to cut most production budgets by 10-20% right off the top.
Ireland
Irish Film Board
20% tax break on Irish spend Experienced Irish co-producers No sales tax 12.5% corporate tax rate Network of Film Commissions offering free support
County Louth
The Louth, Newry & Mourne Film Commission
Our unique position means producers can avail of both Section 481 in the Republic of Ireland and New UK Treasury Tax Credit Scheme in the North of Ireland without leaving the Film Commission region. Both Ireland and Northern Ireland are able to avail of the EU Convention for Co-productions too! There are many financing schemes including the Northern Ireland Screen Production Funding and the Regional Support Fund Loan from the Irish Film Board which can work in our region. You won't need to move Production Office!
Italy
Napoli
Campania Film Commission
Local Film Fund (70.000 euros per Feature Film) (20.000 euros per Documentary Film) (3.000 euros per Short Film) Tax Rebate Free shooting permits and authorisations Lots and lots of discounted services
Jamaica
Jamaica Film Commission
15% rebate on all goods and services purchased in Jamaica
Malta
Malta Film Commission
Cash Rebate Productions filming in Malta before 31 December 2009 are eligible for the financial incentives under Legal Notice 65/2006. The incentives are in the form of a cash grant given to eligible productions on the qualifying expenditure incurred in Malta. Up to 22% of the eligible expenditure can be obtained as a cash rebate by a qualifying production company once filming is complete. Feature film and television productions, mini-series, animation and documentaries are all eligible for the incentives, provided that they are at least partially produced in Malta. Tax Credits The Government of Malta, under various legislations, offers filmmakers the possibility to produce and distribute audiovisual productions from Malta and pay the lowest corporate tax rates in the European Union. Companies or individuals investing in audiovisual infrastructure in Malta can qualify for tax credits of up to 50% of their investment on the islands whilst producers that shoot in Malta can obtain a cash grant of up to 20% of their expenditure on the islands. Click on the link to the left to download info on the audiovisual infrastructure tax credits. Other incentives of a fiscal and a non-fiscal nature are available under the Business Promotion Act. For more information on Co-Productions and Financing, visit the Website.
Netherlands
Rotterdam Film Fund & Rotterdam Film Commission
The office of the Rotterdam Film Commissioner, established in 1999, strives to be a facilitative focus for the increasing number of domestic and foreign producers who wish to film and work in the Rotterdam region. It provides information about locations, studios, local services that are available, and professionals active in the film industry. It mediates during the establishment of contacts and applications for financial support and is an intermediary between producers and municipal services. The office does this free of charge and with a minimum of unnecessary red tape.
New Zealand
Film New Zealand
Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totaling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
Film South New Zealand
Changes to New Zealand’s Large Budget Screen Production Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totalling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. Further details are available http://www.filmnz.com/production-guide/large-budget-screen-production-grant-scheme.html
New Zealand
Film Wellington
Changes to New Zealand’s Large Budget Screen Production Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totaling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
Otago
Film Queenstown
Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totalling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE. The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million. For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million. Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period. Further details are available http://www.filmnz.com/production-guide/large-budget-screen-production-grant-scheme.html
Norway
Western Norway Film Commission
The film friendly region of Western Norway offers ongoing support to your production: Free liaison service. Free shooting permits in all public areas. Free support and discounted services: travel arrangements and accommodations. Competitive crew rates. National and regional film funds are available within the co-production framework. --- Norway will pass a new package of competitive incentives in 2008.
Republic of Korea
Seoul Film Commission
Film Production Support Program The Seoul Film Commission will give incentives to foreign production companies shooting on locations in Seoul or to produce a movie in Seoul. Seoul Film Commission will provide up to 25% (up to 100,000 USD) of the budget related to shooting in Seoul. Location Scouting Support Program Furthermore production companies scouting shooting location in Seoul will be supported with free air tickets to and accommodations in Seoul. Detailed info about the programs as well as the applications forms are available at the website.
Jeollabuk-Do
Jeonju Film Commission
Supporting program: Producers/organizers of short or feature length film project, television drama, music video and/or commercial project can submit an application to the Jeonju Film Commission in advance to benefit from this program. - Information on the Jeonju and Jeonbuk areas. - Information on available accommodation, transportation, rental equipment, etc. - Recommendations of shooting locations, photographs and moving images. - Location scouting with a location guide (In the case that a guide is not available the location site can be explored in detail by a Jeonju Film Commission staff member.) - Cooperation with events such as pre-production press conferences.
Singapore
Media Development Authority Singapore
Singapore offers several incentive and financing plans. Please check out the Singapore Media Fusion website or email mda_Media_Services@mda.gov.sg for more details about these plans.
Spain
Barcelona-Catalunya Film Commission
Tenerife
Tenerife Film Commission
The Canary Islands Special Zone offers special incentives to those companies that set up a company in the Canary Islands
Sweden
Dalarna
Film I Dalarna
We can offer you support with location scouting. We can also help you with all the preparations including transports, living arrangements, organising permits, information from local contacts and authorities, all in order to get the production off to a successful start.
Trinidad and Tobago
Trinidad
Trinidad & Tobago Film Company Ltd.
Film Incentives have been introduced and are very attractive offering between 12.5% to 30% rebates for projects shot on location.
United Kingdom
UK Film Council
The benefits of qualifying as a British film attract many international productions to the UK. Working towards and attaining qualification provides a number of advantages; productions are eligible to apply for national funding and for the benefits of the UK’s tax relief structures. Qualifying as a British film Films can qualify as British in one of three ways: • One of the UK’s official co-production treaties • The European Convention on co-production • The Cultural Test (Schedule 1 to the Films Act 1985) Accessing UK tax relief • Tax relief is available for British qualifying films. Films must either pass the Cultural Test or qualify as an official co-production. • Films must be intended for theatrical release. • Films, including those made under official co-production treaties, must reach a minimum UK spend requirement of 25%. • Tax relief is available on qualifying UK production expenditure up to a maximum of 80% of total qualifying costs. • The Film production company (FPC) responsible for the film needs to be within the UK corporation tax net. Value of UK tax relief For films that cost up to £20 million, the FPC can claim an enhanced deduction of 100% with a payable cash element of 25% of UK qualifying film production expenditure. For films that cost over £20 million, the FPC can claim an enhanced deduction of 80% with a payable cash element of 20% of UK qualifying film produciton expenditure.
England
Film London
No Local incentives other than practical incentives and discounts. www.UKfilmcouncil.org.uk
North West Vision & Media
Free film liaison service with experienced staff Funding and co-production opportunities On-line crew and facilities database On-line searchable locations library Printed production guide Competative facility & crew rates (30% cheaper than London) Film Friendly infrastructure International airport
Guernsey
Guernsey Film Commission
For short shoots the Film Commissioner can act as a Location Manager and pre-shoot will act as a location scout. There may be a charge for the services of the commission but there is no permitting scheme operating in the Islands. Many locations are available free of charge and the Island is extremely film friendly. To discuss your project contact Jason Moriarty in the first instance.
Scotland
Scottish Screen
Scottish Screen runs a range of funding schemes, from script development and short film funds to production funding and new media initiatives. Funding is to support the Scottish film industry, and there are always co-funding opportunities with Scottish producers. So far there have been a number of successful co-productions with European countries. Recce funds are available for travel and accommodation within Scotland from the Locations department. Free copies of Film Bang, the production guide for Scotland, are also available.
Wales
Wales Screen Commission
The Creative IP Fund for Wales can provide investment from £50,000 upto £700,000 on projects which have at least 60% of their funding in place. Investment is in the intellectual property content of the project and not in the production company. Projects must also demonstrate an economic benefit to Wales. UK tax credits apply. Free and comprehensive film commission support service. Production costs estimated at 30% lower than London and the South east. Experienced local crew and wide range of technical facilites. Searchable databases for crew, facilties and accomodation via website. Freindly and enthusiastic team of experienced staff. Epic Locations!
United States
Alabama
Alabama Film Office
Alabama Film Incentives The State of Alabama values the economic impact that the film industry brings and has written an extensive incentives package to be considered by the state legislature in March 2007.
Birmingham-Jefferson Film Office
Alaska
Alaska Film Group
ALASKA HAS NO STATE SALES TAX! Let us know what you need and we'll work with you to make it happen!
State of Alaska Film Program
The State of Alaska prides itself on being open and ready for business. When it comes to filming, we have a lot to offer! No state sales, lodging or income taxes (and no need for complicated rebate or tax credit programs). Extended daylight hours in the summertime. Minimal permit fees and a central point of contact for state and federal lands. Incredible snow and ice shots year-round. Knowledgeable and talented crews. Closer than you think. Only 5 hours from L.A., 7 hours from Tokyo, 7 hours from New York and 9 hours from Frankfurt or Seoul. Most of all, Alaska is a land of great diversity and magnificent locations!
Arizona
Arizona Film Office
California
California Film Commission
Free permits and no location fees for California state properties. 5% sales tax exemption on post-production equipment. No state hotel tax on occupancy.
Imperial County Film Commission
While at this time we do not offer incentives, local establishments offer discounts for lodging and rental facilities. We also have cheaper labor costs. Also, permitting by the ICFC is free.
Kern County Board of Trade
Free film permits and county roads permits with certificate of insurance (fees may apply in incorporated cities).
Monterey County Film Commission
Free assistance to productions and prompt response to inquiries.
Ridgecrest Regional Film Commission
Ridgecrest roads and property, Kern County roads and property are permitted at no charge, Charges are applicable for items such as ITC and staff displacement.
San Diego Film Commission
No permit fee Free public properties discount police 24/7 service location library free production guide hotel discount program
San Francisco Film Commission
Qualifying Features, Television Movies, Episodes, and Pilots are eligible for a refund of all city fees, all local payroll taxes and a portion of hotel and sales tax during production.* For projects with budgets less than $3 million, 55% of principal photography must take place in San Francisco to qualify.** For projects with budgets of $3 million or more, 65% of principal photography must take place in San Francisco to qualify.** Please visit our website for the application and guidelines to the "Scene in San Francisco Rebate Program." *The total dollar amount eligible for a rebate for any single production may not exceed the total amount paid in taxes while filming in and/or working in San Francisco. **Days filmed on a soundstage or other equivalent in San Francisco, Alameda, Marin or San Mateo counties qualify towards days filmed in San Francisco. However, your production office must be located in the City and County of San Francisco.
Santa Clarita Valley Film Office
One of the lowest permit fees in the Los Angeles 30 mile zone, with the quickest turnaround time.
Colorado
Colorado Film Commission
10% CASH REBATE A production company can qualify for a 10% cash rebate on spending if at least 75% of below the line spending is with Colorado businesses and 75% of cast and crew are Colorado residents. To qualify an in-state production company must spend at least $100,000 and an out-of-state production company must spent at least $1 million (rebate applies to first dollar spent once the minimum is met). Production companies must fill out a “Statement of Intent” and receive written approval before principle photography begins. HOTEL SALES TAX WAIVER Colorado state sales tax is waived on all hotel stays of 30 days or more if a contract is signed with the hotel before the stay begins. PERMITS Most cities, towns and counties in Colorado do not charge for, or have, film permits. In most locations permits are only required for street closures or when requests are made to control public facilities such as streets or parks.
Connecticut
Film Division, Connecticut Commission on Culture and Tourism
• 30% DIGITAL MEDIA & MOTION PICTURE TAX CREDIT. Spend in excess of $50,000 in Connecticut for pre-production, production or post-production expenses on a qualified production and receive tax credits up to 30% of qualified Connecticut spending for goods, services and labor. No annual cap and no per-production cap. • Connecticut hotel tax is waived for days beyond 30.
D.C.
Washington, DC - Office of Motion Picture & TV
In December 2006, the Council of the District of Columbia passed the Film DC Economic Incentive Grant Fund creating incentives for motion picture and television companies that film all or part of their project in the District of Columbia. The purpose of the incentives is to encourage the use of the District as a site for film and television production, to encourage the hiring of District residents as cast, crew and staff and to support and encourage the use of other District services and equipment companies by the entertainment industry in these productions. The Office of Motion Picture & Television Development determines whether particular motion picture and television productions and the expenditures associated with those productions qualify for incentives under the Act. All production companies that receive grant funds must expend at least $500,000 in the District and film for 5 or more days in the District of Columbia. The recipient of the grant will receive an amount not to exceed the lesser of 10 percent of qualified expenses or 100 percent of the sales and use taxes paid to the District on the qualified expenses.
Delaware
Delaware Film Commission
Easily accessed from New York, Baltimore, and Washington D.C., Delaware’s small size makes filming in a variety of locations more convenient. The length of the entire state can be traveled in approximately two hours. Delaware has NO state or local general sales tax. A low accommodations tax of only 8 percent is ideal for large crews. Other fees associated with production — property rental, lodging, support services – are very reasonable when compared with other areas of the country. With the film and video industry expanding rapidly, and with the need to find cost-effective locations that offer high production value, the Delaware Film Office is available to meet on-location needs, providing the production industry with many services, all cost-free.
Florida
Florida Governor's Office of Film & Entertainment
Florida’s new $25,000,000 Film, TV and Digital Media incentive, effective July 1st, 2007, has a number of progressive improvements. It is a cash rebate of 20% during the off-season (6/1 to 11/30) for most productions, and 15% the rest of the year. It features a lowered threshold of $625,000 in FL expenditures to qualify, with the maximum rebate per production increased to $8,000,000. There’s an additional 2% rebate for family-friendly productions meeting specific criteria. There is now a dedicated queue for FL independent filmmakers, with a low threshold of $100,000, and one for interactive digital media. Commercials and music videos have a low threshold of $100,000 per production, to reach a combined threshold of $500,000 to qualify for the incentive. Applications are available online at www.filminflorida.com, and are accepted on a first-come, first-serve basis year-round. For information on Florida’s incentive programs, feel free to call the Florida Governor’s Office of Film & Entertainment at 850-410-4765 or in Los Angeles at 818-508-7772. Florida also offers a STATE SALES TAX EXEMPTION of 6% valid on certain production purchases and rentals.
Fort Lauderdale/Broward County Film Commission
Qualified productions during fiscal year 2006-2007 may receive a cash rebate of up to 15% of their Florida qualified expenditures, up to a maximum of $2,000,000, provided they spend a minimum of $850,000 in Florida on Florida cast, crew, businesses and vendors. Details on the incentive program can be found online at www.filminflorida.com. There is no state sales tax on qualified motion picture and television production equipment purchases and rental, or on goods manufactured or produced in Florida for export outside of the state. The application process is quick and easy! For more information, or to apply click on http://www.filminflorida.com/ifi/incentives.asp.
Jacksonville Film & Television Commission
Florida Entertainment Industry Financial Incentive State Sales Tax Exemption Jacksonville Tourist Development Council Grant Program
Metro Orlando Film & Television Commission
-Florida Entertainment Industry Financial Incentive -Florida Entertainment Industry Sales Tax Exemption
Palm Beach County Film and Television Commission
Millions of Dollars of Production Money The Florida Entertainment Industry Financial Program has doubled from $10 million to $20 million for fiscal year 2006/07! Qualified productions may receive a cash rebate of up to $2 million, provided they spend a minimum of $850,000 in the state, on Florida businesses and vendors. Free Production Space The G-Star School of the Arts for Motion Pictures and Broadcasting, a Florida non-profit corporation educating students through motion picture and television production, offers an extraordinary incentive package at no charge to filmmakers. Fully Equipped Studios, Soundstages & Professional Support Services Film friendly Palm Beach County is home to six studios and soundstages complemented by state-of-the-art equipment and amenities. Free 24-Hour Services Including One-Stop Permitting The FTC offers services including assisting with accommodations, crew, locations and production services. Palm Beach County Film & Television Incentive Grant Program The Palm Beach County Office of Economic Development has created a fund making up to $150,000 available to a film/television production studio or a technology company with a multi-media focus that relocates to Palm Beach County. Talented Local Crew Base For more information on any of the incentives mentioned, please contact the Palm Beach County Film & Television Commission at 561.233.1000/800.745.FILM (3456) or go to www.pbfilm.com
Sarasota County Film & Entertainment Office
CASH IN on Florida's $25 Million CASH REBATE. It also includes a queue for commercials, music videos and video production as well as motion pictures of just about all types and sizes. See the info below.
St. Petersburg-Clearwater Area Film Commission
Soft incentive packages available locally to qualified projects. State entertainment incentive fund, available July 1 (go to filminflorida.com for details). Statewide sales tax exemption on sales tax for most purchases and leases used in production (certificate application available at filminflorida.com).
Tampa Bay Film Commission
Please visit our Governor's Office of Fim and Entertainment for more information regarding incentives at www.filminflorida.com.
The City of Miami Beach, Office of Film and Event Production Management
* One free vehicle beach access pass for each permit. * Half price vehicle beach access passes from June 1 to September 30. *Up to 10 free vehicle beach access passes and remaining at half price when production demonstrates 100 or more Miami Beach hotel room nights. * Free Convention Center Parking for production and cast/crew vehicles when no scheduled conventions or load in/ load out.
Georgia
Georgia Film, Video & Music Office
Incentive Program: Comprehensive tax credit effective now. Additionally, Georgia offers a point of purchase sales tax exemption for qualifying productions. Please contact us for details.
Savannah Film Commission
Georgia Entertainment Industry Investment Act •This new program offers a base tax credit of 9% with uplifts based on Georgia job creation, expenditures in Tier 1 and 2 counties and for multiple television projects by a single producer. •The foundation of the Act is a 9% investment tax credit. Production companies that spend a minimum of $500,000 in the state on qualified production and postproduction expenditures during a calendar year are eligible for this credit. Eligible productions include feature films, television movies, pilots or series, commercials, music videos and certain interactive projects. This includes most materials, services and labor. The 9% credit applies to both residential and out-of-town hires with a salary cap of $500,000 per person per production. •To build infrastructure and create local jobs, companies are encouraged to hire Georgia labor rather than personnel from outside the state. For aggregate Georgia wage expenditures (direct hires), the production company will receive a 3% tax credit in addition to the base investment credit of 9%. In effect, producers receive a tax credit equal to 12% for all qualified Georgia labor – the base tax credit of 9% plus a bonus of 3% for Georgia hires.
Hawaii
Big Island Film Office
Incentives for Film, Television, Commercials, and New Media. 20% refundable tax credit on money spent in The Big Island. Check out the Hawai'i Film Office web site for details about this program, and investment tax credit programs as well.
Hawaii Film Office
There are two different tax credits that may be applied to television and film production in Hawaii. One is the High Technology Business Investment Tax Credit (commonly known as "Act 221," Session Laws of Hawaii 2001, or "Act 215," Session Laws of Hawaii 2004), which is applicable to a television or film production company that establishes a long-term presence in Hawaii. The other, the Motion Picture and Film Production Income Tax Credit, is a refundable tax credit that gives a rebate on expenditures made in Hawaii by a television or film production.
Honolulu Film Office/Island Of Oahu
INCENTIVES FOR FILM, TELEVISION, COMMERCIALS and NEW MEDIA PRODUCTION: Refundable tax credit of 15-20% on your Hawaii spend. Please visit our state of Hawaii Film Office website below for information on the Basic Refundable and Investment tax credits available to production.
Maui County Film Office
20% REFUNDABLE TAX CREDIT for Film, Television, Commercials & New Media. For additional information on both the Refundable & Investment tax credits please visit the Hawaii Film Office website listed below.
Idaho
Idaho Film Bureau
Sales tax exemption for productions spending $200,000 on a wide variety of qualifying expenses; tax incentives for facility development when certain wage/job development criteria are met; no sales or lodging taxes with stays of 30+ days.
Illinois
Chicago Film Office
20% Illinois Film Tax Credit on all local project related expenditures: labor, rentals, leases, purchases, services, housing, etc. Program is apllicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials. See Illinois Film Office for complete details.
Kankakee County Convention & Visitors Bureau
State of Illinois film office offers many statewide tax incentives. Filming permits are very affordable. Location Scout service complilmentary.
Iowa
Iowa Film Office
HF 892, the Iowa Film, Television and Video Project Promotion Program, was passed in the Iowa legislature earlier this year and was signed into law on Thursday, June 17, 2007, by Governor Chester J. Culver. The law authorizes the following incentives: a) Transferable Iowa income tax credit based on 25% of qualified in-state expenditures to go to "Producer". b) Transferable Iowa income tax credit based on 25% of qualified in-state expenditures to go to "Investor". c) 100% income exclusion to Iowa-based companies or Iowa resident individuals for monies earned from certified projects. d) A minimum in-state spend of $100,000 based exclusively on Iowa-based companies or Iowa resident individuals. e) There will be an application / certification process followed by a claims submission process. These details will be based on existing industry examples. No state permits or permitting fees. State property and parks available for shooting without fees. Hotel occupancy tax waived after 30 consecutive days of stay. Statewide community network of assistance.
Kansas
Wichita Convention & Visitors Bureau, Greater
We are located in a low-cost area of the U.S. We are in the legislative process of adopting new incentives that will benefit local and out of state film makers. They would become effective in FY 2008.
Louisiana
Jefferson Convention & Visitor's Bureau
Louisiana Louisiana Governor's Office of Film and Television Development 25% Motion Picture Investor Tax Credit 10% Louisiana Employment Tax Credit 15% Sound Recording Tax Credit 15% Digital Media Tax Credit 40% Infrastructure Tax Credit
Louisiana Governor's Office of Film and Television Development
25% Motion Picture Investor Tax Credit 10% Louisiana Employment Tax Credit 15% Sound Recording Tax Credit 15% Digital Media Tax Credit 40% Infrastructure Tax Credit
Maine
Maine Film Office
The Maine Attraction Film Incentive program, approved in 2006, includes two components. 1. A wage reimbursement program for certified media productions. Generally, companies are reimbursed 10% of the amount paid as wages for non-Maine residents and 12% of the amount paid as wages for Maine residents. 2. An income tax credit program for investment in certified media productions. A certified media production company may qualify for a non-refundable Maine income tax credit equal to the Maine income tax otherwise due on taxable income related to the certified media production. Programs eligible for the Maine Attraction Film Incentive include single-medium or multimedia feature films, television shows or series', videos, commercials, photographic projects, interactive computer or video games or other programs intended for a national audience and fixed on film, video tape, computer disk, laser disc or other delivery medium that can be viewed or reproduced and that is exhibited in theaters or by individual television stations or groups of stations, television networks or cable television stations or via other means or licensed for home viewing or use.
Maryland
Baltimore Office of Promotion & The Arts ; Division of Film, Video, and Tel
BALTIMORE FILM INCENTIVES Streamlined permit process and fees Free project registration with the Division of Film, Video and Television Free use of selected City properties and facilities Parking passes for location scouts Discount parking rates at selected locations and parking facilities
Maryland Film Office
MARYLAND FILM PRODUCTION REBATE FUND This program allows a qualified production company to claim a rebate in an amount up to 25% of the total direct costs incurred in the State while filming on-location for qualifying film and television productions. Employees earning $1 million or more are excluded. Rebates are funded by an annual appropriation. The rebate is distributed in the form of a grant. To qualify, the production must incur at least $500,000 in total direct costs in the State and at least 50% of the production’s filming must occur in Maryland . In addition, the production must have nationwide distribution. Applications are made to the Department of Business and Economic Development. Grant recipients will be selected by the Secretary of the Department based upon merit and economic benefit to the State. 5% STATE SALES & USE TAX EXEMPTION An exemption from the 5% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects.
Michigan
Film Detroit
State of Michigan - Incentive Programs: Effective 1-9-07, Michigan offers a cash incentive on a sliding scale for film, television and commercials. The MI spending threshold is $200,000. From $200,000-$1 million, a 12% refund; $1 mil-$5 mil, a 16% refund; $5 mil-$10 mil, a 20% refund. The film office has $7 million to rebate annually for the next 4 years. Call for details - 800.477-3456, 517.373-0638. more information >
Michigan Film Office
Michigan currently has a cash rebate incentive, with a sliding scale from 12% to 20%. We are working on new legislation to create the best incentives in the nation, so please call for the latest information.
Minnesota
Minnesota Film & TV Board
Snowbate, Minnesota's production incentive, is a 15% rebate of your Minnesota expenditures available to feature films, national TV series, commercials, music videos and documentaries. Commercial Sales Tax Exemptions Minnesota expenditures for TV commercial production and post-production are exempt from Minnesota sales tax. Hotel/Lodging Tax Exemption All production personnel who stay in a hotel or other lodging under a lease agreement for 30 days or longer are exempt from state lodging tax.
Mississippi
Mississippi Film Office
20% rebate on local spend 25% rebate on local payroll, up to and including $1 million per individual 20% rebate on non-resident payroll, up to and including $1 million per individual >full sales tax exemption (7%) on various production items, including film, contruction materials, props, fabric, costumes, set dressing... >sales tax reduction (5 1/2%) on all film equipment
Missouri
St. Joseph CVB - Film Division
Montana
Montana Film Office
1. Refundable tax credits. 14% refundable tax credit based on hired Montana labor; applied to the first $50,000 worth of wages paid per Montana resident. 9% refundable tax credit based on qualified production expenditures in Montana. There is no minimum spend or cap. 2. No sales tax. 3. Vehicle Licensing Exemptions. Out-of-state commercial vehicles used exclusively in the production of motion pictures, television, or commercials are exempt from licensing requirements for 180 consecutive days. 4. Migratory Equipment Tax Exemption. Out-of-state equipment used exclusively in the production of motion pictures, television, or commercials is exempt from property tax for 180 consecutive days. 5. No room tax if staying longer than 30 days.
Nevada
Nevada Film Office - Las Vegas
Free: • locations and scouting • photo base of thousands of images • online directory • hardcover production directory • intergovernmental liaison service • photo guides to Vegas, Reno/Tahoe, roads and countryside Nevada has: • Abatement of room tax after 30 days • Affordable accommodations; world class spas, hotels, dining, entertainment • Strong crew base • Superior telecommunications and electronic/communications infrastructure • Extensive transportation resources with more than 50 flights a day between Las Vegas and L.A. area • 320 days of sunshine in Las Vegas • Unique locations: The Strip, Hoover Dam, Fremont Street Experience, Lake Tahoe, Downtown Reno, Lamoille Canyon, Pyramid Lake, Black Rock Desert • Doubles: Middle Eastern deserts, sand dunes Canada, Midwestern farmlands, ranches, rural towns, sci-fi planets and moonscapes, old West. Doing Business in Nevada. Incentives as LLC: • No Corporate Income Tax • No Personal Income Tax • No Unitary Tax • No Inventory Tax • Low Property Taxes • Industrial Revenue Bonds • Customized Industrial Training: This program provides job assistance to new businesses. The funds allow a company to quickly train workers in the specialized skills the company requires. • Sales Tax Deferral • Community Development Block Grants • Business Assessment Tax Abatement • Sales For Resale Are Exempt • Sales for resale (wholesale) are exempt from sales & use taxes. • Sales & Use
New Hampshire
New Hampshire Film and Television Office
New Jersey
Film Office of the Atlantic City Convention & Vistitors Authority
New Jersey Motion Picture/TV Commission
THE 20-PER-CENT SOLUTION Production companies looking to save money should look to New Jersey first. The state offers an array of attractive financial incentives, including the newly created 20% tax credit. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs. The credit is saleable and transferable, and may be carried over to subsequent tax years. New Jersey continues to offer a loan guarantee program administered by the New Jersey Economic Development Authority. Under this program, the NJEDA will guarantee up to 30% of a bank loan used to finance a motion picture or television program, up to $1.5 million. Filmmakers, in order to qualify, must shoot 70% of their projects in the Garden State. They are also required to spend 50% of their below-the-line budgets here. Lastly, producers can avail themselves of a special exemption from New Jersey's 7% sales tax, when purchasing or renting certain tangible property used directly and primarily in the production of film and television programs. This includes, but is not limited to, the procurement of camera and lighting equipment, hardware, lumber, picture cars and other materials and services.
New Mexico
Las Cruces Film Commission
Luna County Film Office
New Mexico Film Office
25% FILM PRODUCTION TAX REBATE 25% tax rebate on all production expenditures, including New Mexico labor, that are subject to taxation by the State of New Mexico. This is a refund, not a credit! There is no minimum spend required and no cap. FILM INVESTMENT LOAN for up to $15 million per project - with participation in lieu of interest. Terms are negotiated and budget must be at least $2 million. FILM CREW ADVANCEMENT PROGRAM (FCAP) A 50% wage reimbursement for on-the-job training of New Mexico residents in advanced below-the-line crew positions. NO STATE SALES TAX (Not to be used in conjunction with the 25% tax rebate) An NTTC certificate is presented at the point of sale, and no gross receipts tax (sales tax) is charged. Used primarily for commercials and PSAs
Otero County Film Office
State of New Mexico Film Incentive Program
Rio Rancho Convention & Visitors Bureau
New York
Buffalo Niagara Film Commission
Four Ways To Save * Empire State Film Production Credit 30% fully-refundable tax credit on qualified expenses while filming in New York State * Commercial Production Tax Credits Refundable tax credits available for qualified commercials with added incentives for companies increasing volume of work in New York * Sales Tax Exemptions Film production activities/expenses that are exempt from New York State and local sales and use taxes * Investment Tax Credit Up to 5% tax credit on investments in construction and upgrades to qualified film production facilities PLUS Employment Incentive Tax Credits for 2 additional years
New York State Governor's Office for Motion Picture & TV Development
New York just keeps getting better! A commercial incentive has now been added to our list of programs to save you money when you film in New York State. Learn about the Empire State Film Production Credit, and now the Empire State Commercial Production program. Additionally, throughout the State, New York provides a comprehensive sales tax exemption for machinery, equipment, and services used in production and postproduction. Still more savings in New York City where they provide free permits, parking for essential production vehicles and police officers while on location.
Rochester/Finger Lakes Film & Video Office, Inc.
SAVINGS: EMPIRE STATE FILM PRODUCTION CREDIT PROGRAM and SALES TAX EXEMPTION. SERVICE: extensive digital image library; complimentary location scout services; comprehensive liaison, research and production facilitation services. ADVANTAGE: 2 stages over 7,000 SF. Large crew base; low cost, cooperative local government; free or nominal cost permits--few permits required; beautiful, diverse locations--lush and abundant parks, waterways and waterfalls, quaint harbor towns, picturesque farms and villages, Americana towns and mid-size cities.
North Carolina
Eastern North Carolina Film Commission
Short story: A production company spending at least $250,000 in North Carolina on a motion picture or television production is eligible to receive a refundable tax credit of up to 15% on in-state spending for goods, services and labor. For a complete description of the film incentives and benefits offered by North Carolina, please visit the following URL: http://www.ncfilm.com/_userfiles/File/Film%20Incentive%20Documents/NC%20Film%20Incentives%203-31-06.pdf
North Carolina Film Office
On August 8, 2006, Gov. Mike Easley signed into law legislation that provides for a full 15% tax credit on productions $250,000 and over, and not exceeding a credit per-project of $7.5 million. Also, filmmakers pay only 1% Sales & Use Tax on all production-related items purchased.
Ohio
Greater Cleveland Film Commission
The state of Ohio is currently working on a state tax incentive that should pass Spring 2008. If you stay in a hotel room for more than 30 days, you get back all 10.5% room tax.
Western Reserve Film Commission
Ohio legislature is working on a package. Call for more information.
Oklahoma
Oklahoma Film & Music Office
The Oklahoma Film Enhancement Rebate Program offers qualified productions a cash back rebate of up to fifteen percent (15%) of documented expenditures made in Oklahoma directly attributable to film, television or commercial production. To be eligible for a rebate payment, the budget for the project(s) must be at least $500K (or cumulatively meet this threshold) with a minimum of $300K in Oklahoma expenditures. The rebate is currently capped at $5M per year and is payable the fiscal year following year when expenditures occur. -OR- P-O-P TAX EXEMPTION: Qualified productions can apply for the Oklahoma Sales Tax Exemption, a point-of-purchase exemption on sales taxes paid for property or services to be used in productions. There is no minimum budget or expenditure requirement to take advantage of this incentive. The sales tax refund is for state and local sales taxes paid by a qualifying purchaser of such items for use in an eligible production. The state's current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% to 4%. The Oklahoma Film & Music Office maintains a complete listing of current tax rates. TAX CREDIT FOR OKLAHOMA FILM & MUSIC PROJECTS : 25% tax credit when profit of an Oklahoma film or music project is reinvested into a second Oklahoma film or music project. Credit cannot exceed Oklahoma taxpayer's liability. Credit is non-assignable.
Oregon
Oregon Film & Video Office
20% Rebate on all goods/services paid to Oregon vendors: No per production cap, includes any cost related to production as long as it is paid to an Oregon-based company. 16.2% Rebate on all production payroll for work done in Oregon: No per production cap, covers all employees, including both Oregon and non-Oregon residents. No Sales Tax: No sales tax on anything. No paperwork to fill out, no certificates needed, Oregon simply doesn’t have one! Fee-free State Parks: 231 state parks covering 96,000 acres of fantastic Oregon scenery, including 362 miles of Pacific shoreline, all fee-free for film productions. Lodging Taxes Waived: For rooms held longer than 30 days.
Pennsylvania
Greater Philadelphia Film Office
PA recently made a change in its film incentive program and eliminated the Film Production Tax Credit program. This spring, PA lawmakers passed legislation and the Governor signed into law Act 42 of 2006, creating the (new) Creativity in Focus: The Pennsylvania Film Production Grant Initiative. Effective July 1, 2006, Pennsylvania provides up to a 20 percent Film Production Grant for film production expenses incurred in the Commonwealth. The grant is available for feature films, television films, television pilots or each episode of a television series. In order to qualify for the grant, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $10 million per year can be awarded. Filmmakers may be able to use Pennsylvania and Philadelphia-owned property for location filming fee-free if the property can be made available during the period that the filmmaker requires. Philadelphia also offers productions free use on a first come, first served basis of its municipally-owned sound stage at the Philadelphia Navy Yard. Costs incurred and liability insurance coverage, however, are the responsibility of the production. Visitors staying 30 days or more in a hotel are not obliged to pay the 14% hotel tax. Feature film productions intended for national distribution produced in the Commonwealth of Pennsylvania may be eligible for a Manufacturer's Sales Tax Exemption Certificate for goods purchased to be used in the filming process.
Pennsylvania Film Office
Pennsylvania Film Production Tax Credit Incentive Pennsylvania will provide up to a 25% transferable Film Production Tax Credit for film production expenses incurred in PA. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. To qualify, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $75 million per fiscal year can be awarded. HOTEL TAX EXEMPTION: No hotel tax for stays in excess of 30 days or more. FREE USE OF STATE-OWNED PROPERTY: Except for extraordinary activities, no department or agency of the Commonwealth may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures. We invite you to contact the Pennsylvania Film Office for further explanation of this program. For further information visit http://www.filminpa.com
Pittsburgh Film Office
PENNSYLVANIA FILM PRODUCTION TAX CREDIT INCENTIVE Pennsylvania will provide up to a 25% transferable Film Production Tax Credit for film production expenses incurred in PA. The transferable tax credit is available for feature films, TV shows and series, and commercials intended for a national audience. To qualify, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $75 million per fiscal year can be awarded. HOTEL TAX EXEMPTION No hotel tax for stays in excess of 30 days or more. FREE USE OF STATE-OWNED PROPERTY Except for extraordinary activities, no department or agency of the Commonwealth of Pennsylvania may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures.
PR
Puerto Rico Film Commission
40% Tax Credit
South Carolina
South Carolina Film Commission
SC offers a CASH REBATE - NOT a cumbersome TAX CREDIT. SC is the only state that reserves your rebate once your project is qualified. The rebate may be claimed as early as 30 days after final audit, enabling the producer to utilize the cash for post-production. Summary of SC's incentive program: 20% Wage Rebates- on wages of all employees subject to SC withholding tax and earning less than $1,000,000 30% Supplier Rebates- on ALL in state expenditures and some (big-expense) out of state expenditures qualify Sales and Accommodations Tax exemptions- An ADDITIONAL 5-8.5% savings Fee-free state properties - Contact us for details For qualifications and more details, visit http://www.filmsc.com/cash or call 803.737.0490
Tennessee
East Tennessee Television & Film Commission
Inquire about local and state filming and television incentives.
Memphis & Shelby County Film & Television Commission
Please contact us for information about available filming incentives.
Tennessee Film, Entertainment & Music Commission
•13%/15%/17% FILM/TV PRODUCTION REBATE A 13% rebate, generally calculated upon the total qualified “below-the-line” production expenditures in the State of Tennessee (“Qualified Expenses”), to production companies headquartered outside of the state who incur at least $500,000 of such expenses within a 12 month period and production companies headquartered within the state who incur at least $200,000 of such expenses within a 12 month period. An additional 2% of the Qualified Expenses shall be available if at least 25% of the cast and/or crew for the production consists of Tennessee residents. A further additional 2% of the Qualified Expenses (up to a maximum additional rebate of $100,000) shall be available if the production company spends at least $20,000 during postproduction in acquisition costs for music created by Tennessee residents and/or for recording of music in Tennessee. - •HEADQUARTERS LOCATION A 15% refund calculated upon Qualified Expenses that are necessary for the production of a theatrical film or television project in Tennessee. In order to qualify for the 15% refund the production company must be headquartered in Tennessee and it or its subsidiary must incur at least $1,000,000 in qualified expenses in the state. - •OTHER INCENTIVES Free use of State-owned property, Hotel Tax Exemption and Ground Transportation Waivers. - •Please visit our website for additional info.
Texas
Dallas Film Commission
Texas' upfront, hassle free tax exemption on items related to production. State tax rebated on hotel stays of 30 days or more. Dallas' low cost, one-stop-shop permits. Skilled, hard working crew. Low cost locations. Large infrustructure with resourses rarely found between the coasts.
Utah
Park City Film Commission
The State of Utah offers film incentives. Please contact them at 800-453-8824/801-741-4540 or www.film.utah.gov
Utah Film Commission
Effective July 25, 2007 through the MOTION PICTURE INCENTIVE FUND, an approved production will receive a 15% rebate on Utah expenditures, with a cap of $500,000 per project and a minimum spend of $1 million in the State of Utah. The SALES AND USE TAX EXEMPTION allows film, television and video productions to take a sales tax exemption at the point of sale on machinery and equipment. The TRANSIENT ROOM TAX EXEMPTION is an exemption for sale and use tax and all sales-related taxes for accommodation charges for a stay of 30 consecutive days or longer.
Vermont
Vermont Film Commission
Vermont strives to make the business climate for filmmakers as appealing as the state itself. In addition to Vermont’s beautiful countryside, picturesque towns and classic four-season weather, the state also offers valuable incentives to filmmakers. Vermont’s two longstanding tax incentives, hotel stays of 30 days are tax-free, as they have long been, and sales and use tax is exempt on goods and services used in the making of a film, television or commercial. Also, out of state performers are guaranteed to pay no more income tax in Vermont than they would in their home state, including none if their home state has no income tax.
Virginia
Virginia Film Office
In 2006 the Virginia General Assembly approved an appropriation to the Governor's Motion Picture Opportunity Fund. This performance -based incentive will provide a cash rebate at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired, goods and services purchased. The rebate will be paid to qualified production companies at the end of physical production and payment will be issued upon completion of a report of Virginia expenditures. Additional state incentives include an exemption from state sales and use taxes and hotel taxes for stays of 30 days or more in many localities. In most cases, state owned locations are provided free of charge. Based on availability, use of a state owned 35,000 square foot office building for office and production is accessible. The building has a 30’ ceiling in certain sections and is in the City of Richmond. The Film Office specializing in assisting in negotiating other free or low cost locations that have historically resulted in significant savings to productions shooting in the state.
Washington
Washington State Film Office
WASHINGTONFILMWORKS WashingtonFilmWorks (WFW) is a not-for-profit 501 (c) (6) organization that offers funding assistance to commercials, television and feature films shooting in Washington State. Offering up to a 20% return on all qualified in-state expenditures (including Washington based labor and talent), WashingtonFilmWorks offers cash back in 30 days after submitting Completion Packages. There is a $1M cap on funding assistance for each production and in order to qualify the production company must meet the following in-state spending thresholds: - $500,000 Feature Films - $300,000 Television - $250,000 Commercials WashingtonFilmWorks is now accepting applications year round. For more detailed information about the program and to download an application please visit www.WashingtonFilmWorks.org. ADDITIONAL FINANCIAL INCENTIVES State Sales and Use tax off rental equipment, services and all taxes off vehicles used in production "Vendor Discount" Save on below-the-line services with participating vendors for shows between $500,000 and $3 Million Seattle permits $25/day INCUDING city owned property. For more detailed information about the additional incentives contact Washington State Film Office www.FilmWashington.com
West Virginia
West Virginia Film Office
TRANSFERABLE TAX CREDITS (up to 31% of in-state spend) SALES TAX EXEMPTIONS (on purchases, rentals, and services) LODGING TAX EXEMPTIONS (on both state and local taxes) RIVER ON DEMAND™ The flow of the Gauley River can be modulated to suit production and is a complimentary service made possible by the drawdown of Summersville Lake by the U.S. Army Corps of Engineers, Huntington District.
Wisconsin
Film Wisconsin
25% Film Tax Credit program with two types of credits; a refundable credit of 25% of qualified in-state production expenses including non-resident wages and salaries for services provided directly for the production in the state and paid by another entity (e.g. a payroll company) subject to certain restrictions and a non-transferable (and non-refundable) tax credit of 25% of the first $100,000 of wages paid to Wisconsin residents, excluding the two highest paid employees. The state also provides a non-transferable and non-refundable credit equal to the sales use tax paid for purchases and services which can be carried forward for up to 15 years. 15% Film Production Company Investment credit for residents interested in investing in a film or multi-media project. This credit is also non-transferable.
Wyoming
Wyoming Film Office
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15% on dollars spent in the State of Wyoming. The production company must spend a minimum amount of $500,000 to qualify and then meet additional criteria to determine the rebate percentage between 12%-15%. Qualified expenditures generally include, but are not limited to: • Wages, salaries, or other compensation for technical and production crews, directors, producers, performers and extras who are residents of this state. • Expenditures on goods and services in Wyoming for preproduction, production, post-production, digital media effects services, rental equipment, meals, lodging, sets, and set construction. Rebate percentage between 12% and 15% based on the following criteria: • Wyoming storyline (full 15% rebate) • Behind the scenes footage highlighting Wyoming locations (up to 14% rebate) • Wyoming props and product placement (up to 13% rebate) • Filmed in Wyoming credit (minimum 12% rebate) • Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage. Additional Incentives Lodging tax is waived for hotel/motel stays in excess of 30 days. The Wyoming Film Office has asked Wyoming businesses to offer production companies filming in Wyoming an additional 10% discount on production related services. Check web site for more information about filming in Wyoming-
