Film and TV Tax Incentives: A State-by-State Guide

Civil War Tax Incentives - Publicity - H 2016
Courtesy of Marvel

Civil War Tax Incentives - Publicity - H 2016

Incentives won’t be the only factor for producers deciding where to base projects as anti-LGBT laws in the South are sure to be a hot topic at the Association of Film Commissioners International's Locations & Global Finance Show, taking place April 21-23 at the Marriott Burbank Convention Center.

This story first appeared in the May 6 issue of The Hollywood Reporter magazine. To receive the magazine, click here to subscribe.

Alabama Incentive: 25% of expenses (35% for resident labor). Minimum spend: $500,000

Arkansas Incentive: 20%, plus 10% for below-the-line resident labor. Minimum spend: $200,000

California Incentive: 20% (25% for indie films), plus 5% for specified expenditures. Minimum spend: $1 million

Colorado Incentive: 20%. Minimum spend: $100,000 for Colorado-based production company, $1 million for out- of-state production company

Connecticut Incentive: 10% (for $100,000-$500,000 in-state expenses), 15% ($500,000-$1 million), 30% ($1 million-plus). Minimum spend: $100,000

District of Columbia Incentive: 42% (taxed production expenses), 21% (untaxed production expenses), 30% (below-the-line resident labor). Minimum spend: $250,000

Georgia Incentive: 20%, plus 10% for screen credit. Minimum spend: $500,000

Hawaii Incentive: 20% (Oahu), 25% (neighbor islands). Minimum spend: $200,000

Illinois Incentive: 30%, plus 15% for resident labor from underemployed areas. Minimum spend: $100,000

Kentucky Incentive: 30% (35% for resident labor and economically distressed areas). Minimum spend: $250,000

Louisiana Incentive: 30%, plus 10% for resident labor. Minimum spend: $300,000

Maine Incentive: 5% tax credit; 10% rebate for nonresident labor, 12% rebate for resident labor. Minimum spend: $75,000

Maryland Incentive: 25% for film, 27% for TV. Minimum spend: $500,000

Massachusetts Incentive: 25%. Minimum spend: $50,000

Minnesota Incentive: 20% (productions under $1 million in metro areas), 25% (above $1 million or at least 60% outside metro areas). Minimum spend: $100,000

Mississippi Incentive: 25% (30% for resident cast and crew), plus 5% for U.S. veterans. Minimum spend: $50,000

Montana Incentive: discretionary grant, up to 15% (if 50% of project shot in state). Minimum spend: $300,000

Nevada Incentive: 15% (12% for nonresidents), plus 5% if crew is more than 50% residents, 5% outside Clark County. Minimum spend: $500,000

New Mexico Incentive: 25% for film, 30% for TV, plus 5% for resident crew wages if filming at least 10 days at qualified facilities (15 days if over $30 million). Minimum spend: $0

The upcoming comic book-based series Preacher (AMC) from Seth Rogen is shooting in Albuquerque, also home to Better Call Saul. 

New York Incentive: 30%, plus 10% for below-the-line wages in select upstate counties for productions over $500,000. Minimum spend: $0

North Carolina Incentive: 25% of expenses (capped at $5 million). Minimum spend: $5 million

Ohio Incentive: 25% (35% for resident labor). Minimum spend: $300,000

Oklahoma Incentive: 35%, plus 2% if $20,000-plus spent on music created in-state. Minimum spend: $50,000

Oregon Incentive: 20% on goods and services, 10% on wages, plus 6.2% for productions over $1 million. Minimum spend: $750,000

The crime-fantasy drama Grimm (NBC), recently renewed for a sixth season, films in Portland alongside IFC's Portlandia.

Pennsylvania Incentive: 25%, plus 5% for projects intended for a national audience and filmed at qualified facilities. Minimum spend: 60% of budget incurred in-state

Puerto Rico Incentive: 40% (20% for nonresident labor). Minimum spend: $50,000

Rhode Island Incentive: 25%. Minimum spend: $100,000

South Carolina Incentive: 20% (25% for resident labor, 30% for in-state vendor expenses). Minimum spend: $1 million

Tennessee Incentive: 25% of resident labor and in-state vendor expenses. Minimum spend: $200,000

Texas Incentive: 5% (for $250,000-$1 million films), 10% ($1 million-$3.5 million), 20% ($3.5 million-plus), plus 2.5% for economically distressed areas. Minimum spend: $250,000

The Damon Lindelof drama The Leftovers (HBO) relocated from New York's Westchester County to Austin for its second season.

Utah Incentive: 20%, plus 5% for a) $1 million-plus films with 85%-resident cast and crew, or b) $7.5 million-plus films with 70%-resident cast and crew, 51% rural spend or significant Utah promotion. Minimum spend: $200,000

Virginia Incentive: 15% (20% for economically distressed areas), plus 10% on resident labor (for $250,000-$1 million films) or 20% on resident labor ($1 million-plus). Discretionary grant also available. Minimum spend: $250,000 (no minimum for grant)

Washington Incentive: 30% for film, 35% for TV series with six or more episodes (15% for nonresident labor). Minimum spend: $500,000 for film, $300,000 for TV

West Virginia Incentive: 27%, plus 4% if employing at least 10 residents full time. Minimum spend: $25,000

Wyoming Incentive: 12% (13% for in-state props and product placement, 14% for in-state behind-the-scenes footage, 15% for Wyoming-set storyline). Minimum spend: $200,000

The hacker drama Mr. Robot (USA) starring Rami Malek (left) films in New York City and Coney Island.

The drama The Path (Hulu) starring Aaron Paul, Hugh Dancy (above) and Michelle Monaghan filmed in Nyack, New York.