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Incentive Guide

Tax Incentives

Compare production incentives worldwide. Rates, caps, and credit types at a glance.

Alabama
25%-35%Fully Refundable Rebate$500,000
Alaska
No ProgramNo ProgramN/A
Alberta
22-30% refundable tax creditRefundable Tax CreditCAD 500,000
Arizona
15-20% base (up to 27.5% with bonuses)Refundable Tax Credit>50% of principal photography in AZ
Arkansas
25%-30%Transferable Tax Credit or Rebate (production choice)$200,000 (production); $50,000 (post-production)
Australia
30-40% federal + state top-upsRefundable Tax OffsetAUD 500K (PDV); AUD 20M (Location Offset)
Austria
Up to 30% FISA incentiveGrant (FISA)EUR 150,000
Belgium
42-66% (federal + regional)Tax Shelter + Regional GrantsNone specified
Brazil
20-35% (varies by city and program)Tax Incentive + Cash Rebate (city-level)Varies by program
British Columbia
36-40% provincial + 16% federalRefundable Tax CreditNone
California
35% base (up to 45% with uplifts)Refundable (90% paid over 5 years)$1M qualified California spend
Canada
16-25% federal (stacks with provincial)Refundable Tax CreditNone (CPTC); None (PSTC)
Colombia
35-40% (CINA + FFC)Transferable Tax Credit / Cash RebateVaries by program
Colorado
20% base; 22% for Enterprise Zone/rural/urban centerRefundable Income Tax Credit$100,000 (in-state); $1,000,000 (out-of-state)
Connecticut
10-30% (tiered by spend level; 30% at $1M+)Transferable Tax Credit$100,000
Costa Rica
~11.7% effective (90% VAT rebate)VAT Rebate (Law 10657)USD 500,000
Croatia
20% cash rebateCash RebateHRK 1.5M (~EUR 200K)
Czech Republic
25% (live-action); 35% (animation/digital)Cash RebateCZK 15M (~$650K)
Delaware
No Program (legislation pending)No ProgramN/A
Denmark
25% reimbursement (new 2026)Cash ReimbursementDKK 7.5M (~$1.1M)
Dominican Republic
25% transferable tax creditTransferable Tax Credit$500,000 USD
Estonia
20-30% cash rebateCash RebateEUR 500K for 30% rate
Fiji
20% cash rebateCash Rebate~USD 110,000 (FJD 250,000)
Finland
25% national (up to 40% with regional)Cash RebateEUR 150,000
Florida
No State ProgramNo Active ProgramN/A
France
30-40% (TRIP)Tax RebateEUR 250,000 qualifying French expenditure
Georgia
30%Transferable Tax Credit$500,000
Germany
30% (DFFF/GMPF) + regional fundsGrant / Production IncentiveVaries by program
Greece
40% cash rebateCash RebateEUR 60,000 (features); EUR 30,000 (docs)
Hawaii
22% (Oahu) / 27% (neighbor islands)Refundable Tax Credit$100,000
Hungary
30% (up to 37.5% effective)Cash RebateNone
Iceland
25-35% reimbursementCash ReimbursementISK 50M (~$350K)
Idaho
NoneNo Active ProgramN/A
Illinois
35% (resident/vendor/post); 30% non-resident labor (max 13)Transferable Tax Credit$100,000 (30+ min); $50,000 (under 30 min)
India
Co-production treaty based (expanding)Co-Production Treaty + State IncentivesVaries by treaty/state
Indiana
20-30%Transferable Tax Credit (non-refundable)No stated minimum
Iowa
30%Rebate (direct payment)$500,000 qualifying Iowa spend; $1M total budget
Ireland
32-40% (Section 481)Tax CreditEUR 250,000 qualifying Irish expenditure
Italy
30-40% transferableTransferable Tax CreditVaries by program
Japan
Up to 50% subsidy (capped ~$6.7M)Grant / SubsidyVaries by program
Jordan
25-45% tiered cash rebateCash RebateJOD 100K (~$141K)
Kansas
None (20%-42% proposed)No Active ProgramN/A (no active program)
Kentucky
30-35%Refundable Tax Credit$250,000 (film/TV) / $20,000 (docs/Broadway)
Latvia
20-30% cash rebateCash RebateEUR 100,000
Lithuania
30% tax incentiveTax Incentive (Private Investment Scheme)Varies by program
Louisiana
25% base + bonuses up to 40%Transferable; state buyback at 88% net$300K qualified Louisiana spend
Luxembourg
~30% tax creditTax CreditVaries by program
Maine
10%-12% wage rebate; 5% non-wage tax creditWage Reimbursement + Non-Refundable Tax Credit$75,000
Malaysia
30-35% cash rebateCash RebateMYR 2.5M (~$530K)
Malta
40% cash rebateCash RebateNone specified
Manitoba
45-65% provincial + 16% federalRefundable Tax CreditNone
Maryland
28-30%Transferable Tax Credit$250,000 ($25,000 small film)
Massachusetts
25% production expense + 25% payroll creditTransferable Tax Credit (up to 90% refundable)$50,000 (plus 75% MA spend or shooting days test)
Mauritius
Up to 40% cash rebateCash RebateUSD 1,000,000
Mexico
Up to 30% transferable tax creditTransferable Tax CreditVaries
Michigan
No Active ProgramNo Active ProgramN/A
Minnesota
25% (+ stackable regional rebates up to 25%)Transferable Tax Credit$1,000,000
Mississippi
25%-35%Cash Rebate$50,000
Missouri
20-42%Transferable Tax Credit$50,000 (approx.)
Montana
20-30% (Pending Rules)Transferable Tax CreditTBD
Morocco
30% cash rebateCash RebateMAD 5M (~$500K)
Nebraska
20% base (uplifts available)Transferable Tax Credit$25,000 (shorts/docs/commercials); $500,000 (features/TV)
Netherlands
30-35% cash rebateCash RebateEUR 100,000
Nevada
15-25%Transferable Tax Credit$500,000
New Brunswick
25-40% (All-Spend 25-30% or Labour-Based up to 40%)Refundable Tax CreditCAD 100,000
New Hampshire
No ProgramNo Active ProgramN/A
New Jersey
30% standard; up to 35-40% with studio partner bonusTransferable Tax Credit (state purchase at 95% for 2026+ approvals)$1,000,000 (film); $2,000,000 (digital media)
New Mexico
25%-40%Refundable Tax CreditNone
New York
30% base (40% upstate counties)Fully refundable$1M qualified NY spend ($500K upstate)
New Zealand
20-40% cash rebateCash RebateNZD 4M (international features)
Newfoundland and Labrador
40% on NL resident labour (max 25% of total budget)Refundable Tax CreditCAD 100,000
North Carolina
25%Cash Grant (direct payment)$1.5M (features)
North Dakota
No ProgramNo Active ProgramN/A
Norway
25% cash rebateCash RebateNOK 2M (~$180K)
Nova Scotia
Up to 42% provincial + 16% federalRefundable Tax CreditNone
Ohio
30%Refundable Tax Credit$300,000
Oklahoma
20-38%Cash Rebate$25,000
Ontario
21.5-35% provincial + 16-25% federalRefundable Tax CreditNone
Oregon
25% (vendors) + 20% (payroll) + 6.2% GOLRCash Rebate$1,000,000
Pennsylvania
25-30%Transferable Tax Credit60% of total budget in PA
Philippines
20-25% FLIP rebateCash Rebate (FLIP)Varies by program
Poland
30% cash rebateCash RebatePLN 2M (~$500K)
Portugal
25-30% cash rebateCash RebateEUR 500,000
Puerto Rico
40% on expenses + 20% on non-resident crewTransferable Tax Credit (Act 27)None specified
Qatar
40-50% cash rebate (new 2025)Cash RebateVaries
Quebec
25-36% provincial + 16-25% federalRefundable Tax CreditNone
Rhode Island
30%Transferable Tax Credit$100,000
Romania
30-35% cash rebateCash RebateEUR 100,000
Saskatchewan
25-40% grantProduction GrantCAD 100,000
Saudi Arabia
40% cash rebateCash Rebate5 production days minimum
Serbia
30% cash rebateCash RebateEUR 300,000
Singapore
Grant-based (varies by program)GrantVaries by grant
South Africa
25-35% (currently frozen)Cash Rebate (currently frozen)Varies by program
South Carolina
20% - 30%Cash Rebate$1,000,000
South Dakota
No ProgramNo Active ProgramN/A
South Korea
20-30% (KOFIC location incentive)Cash Rebate + Tax CreditKRW 50M (~$38K) + 3 shoot days
Spain
25-54% (national + regional)Tax CreditEUR 1M (national)
Tasmania
10% state rebate (40% with federal offset)Cash Rebate (state) + Tax Offset (federal)Varies by program
Tennessee
25% grant; 40-50% payroll creditGrant / Tax Credit$200,000 (features); $500K/ep (TV)
Texas
5-31%Cash Grant$250,000
Thailand
15-30% tiered cash rebateCash RebateTHB 50M (~$1.4M) for 15%
Trinidad and Tobago
Up to 55% (35% rebate + 20% labour bonus)Cash RebateUSD 100,000
Tunisia
25% cash rebateCash RebateVaries by program
UAE (Abu Dhabi)
35-50% cash rebateCash RebateVaries
United Kingdom
25.5-39.75% net (AVEC/IFTC)Payable Expenditure Credit (refundable)10% of core expenditure in UK
Utah
20-25%Refundable Tax Credit / Cash Rebate$100K (CFIP) / $500K (MPIP)
Vermont
No ProgramNo Active ProgramN/A
Virginia
15-20% base + payroll creditsTransferable Tax Credit$250,000
Washington
30-45%Cash Rebate$150K (commercials) / $300K (TV) / $500K (features)
West Virginia
27% - 31%Transferable Tax Credit$50,000
Wisconsin
30%Transferable Tax Credit$50,000 (under 30 min) / $100,000 (30+ min)
Wyoming
No ProgramNo ProgramN/A