Film Industry Tax Incentives in the USA - State by State
15 Best US States for Film Production Tax Breaks
The film industry tax incentives in the USA are a set of financial incentives that are offered by various states and cities to attract film productions to their region. These incentives are designed to encourage film production companies to choose a particular location for their shoots by offering them tax credits, rebates, exemptions, and other financial benefits.
The incentives vary from state to state and can include:
Tax Credits: Many states offer tax credits to film production companies based on their expenditures in the state. These tax credits can range from 10% to 30% of the total production costs.
Sales Tax Exemptions: Some states offer sales tax exemptions to film production companies on purchases of goods and services related to the production.
Cash Rebates: Some states offer cash rebates to film production companies based on the amount of money they spend in the state.
Infrastructure Support: Some states offer infrastructure support to film production companies in the form of free or discounted use of state-owned facilities, equipment, and personnel.
These incentives have been successful in attracting film productions to various states and cities, as they help to reduce production costs and increase the profitability of the films. However, there is some debate about the effectiveness of these incentives, as some critics argue that they do not always generate a positive return on investment for the state or city offering them.
In this section, we provide a state-by-state overview of the tax incentives granted by the respective state. Click on any of the links below to learn more.
Connecticut Film Industry Tax Incentives: A Comprehensive Overview
Learn how Connecticut is supporting its emerging film industry with tax breaks and incentives. Get the details on what benefits are available and find out if your project qualifies for the 30% credit incentive program!
Illinois Film Industry Tax Incentives: Boosting Local Production and Economy
Discover how tax incentives have made Illinois a hub for creative film projects - learn more about the 30% tax credit, additional credits for hiring diverse crews, and sustainability initiatives that make filming in the state attractive to filmmakers.
Pennsylvania Film Industry Tax Incentives: A Comprehensive Guide
Discover the tax incentives offered to filmmakers and production companies in Pennsylvania! Find out how these benefits are driving economic growth and job creation within the state.
New Mexico Film Industry Tax Incentives: A Comprehensive Guide for Filmmakers
Discover how New Mexico tax incentives benefit independent filmmakers and large-scale Hollywood productions. From refundable tax credits to a film investment loan program, find out how these incentives encourage development of local talent and result in economic growth.
Massachusetts Film Industry Tax Incentives: A Comprehensive Overview
Discover how the implementation of tax incentives has positioned Massachusetts as an attractive destination for filmmakers and producers, boosting the local economy and creating hundreds of jobs. Learn how these incentives have had a positive impact on film production within the state.
Georgia Film Industry Tax Incentives: A Comprehensive Overview
Discover everything you need to know about Georgia's film tax incentives, from qualifying for credits to the positive impact they're having on local economies. Learn why filmmakers and producers are flocking to shoot in the state of Georgia!
California Film Industry Tax Incentives: Key Benefits and Opportunities
Learn how the California Film Commission's tax incentives are helping to spur growth in the film and television industries, increasing job opportunities while supporting regional economy. Get details on the key benefits of these credits and find out what qualified productions can receive them today.
Oklahoma Film Industry Tax Incentives: Boosting Production and Growth
Learn how the Oklahoma film industry has taken off thanks to their tax incentives, from rebate programs to credits and exemptions. Discover why this is such an attractive destination for filmmakers!
Texas Film Industry Tax Incentives: A Comprehensive Overview
From low corporate taxes to sales tax exemptions and more, find out why the Texas film industry is booming. We cover everything you need to know about the filmmaking tax incentives in this comprehensive overview.