Production Incentives
Production incentives have played an increasingly important role in determining locations where motion picture and television productions are filmed. Our interactive map of the U.S. and Canada helps you decide where to take your next project. Roll over cities, states and provinces for a snapshot, or click on individual locations for more details. Interested in seeing the data side by side for multiple regions? Use our comparison tool below the map.
The incentive programs are subject to fast moving developments and this tool will give you insight, but final production decisions should be made only after consultation with experts. We know many elements go into location decisions. Extreme Reach incentives experts are at the ready to help you make the best decisions for your production.
Want to compare multiple jurisdictions?
| Incentives | Alabama | Alaska | Arizona | Arkansas | California | San Francisco, CA | Santa Clarita, CA | Colorado | Connecticut | Delaware | District of Columbia | Florida | Jacksonville, FL | Miami-Dade, FL | Sarasota County, FL | Georgia | Savannah, GA | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Jefferson Parish, LA | St. Bernard Parish, LA | Shreveport, LA | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Puerto Rico | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | San Antonio, TX | Utah | Vermont | Virgin Islands | Virginia | Wyoming | Washington | West Virginia | Wisconsin | Alberta | British Columbia | Canadian Federal Incentive | Manitoba | New Brunswick | Newfoundland & Labrador | Northwest Territories | Nova Scotia | Nunavut | Ontario | Prince Edward Island | Quebec | Saskatchewan | Yukon |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Incentive Type: | Refundable Tax Credit | Alaska has no incentive at this time | Refundable Tax Credit | Tax Credit/Rebate | Rebate | Refund | Rebate | Transferable Tax Credit | Delaware has no incentive at this time | Rebate | Florida has no incentive at this time | Grant | Grant | Rebate | Transferable Tax Credit | Rebate | Refundable Tax Credit | Iowa has no incentive at this time | Refundable Tax Credit | Non-Transferable/Non-Refundable Tax Credit | Iowa has no incentive at this time | Kansas has no incentive at this time | Non-Transferable & Non Refundable Tax Credit | Refundable Tax Credit | Rebate | Rebate | Rebate (Labor); Nonrefundable, Nontransferable Tax Credit (Non-labor Spend) | Refundable Tax Credit | Partially Refundable or Transferable Tax Credit | Michigan has no incentive at this time | Rebate | Rebate | Missouri has no incentive at this time | Transferable Tax Credit | Grant for Nebraska-based Stories | Transferable Tax Credit | New Hampshire has no incentive at this time | Transferable Tax Credit | Refundable Tax Credit | Refundable Tax Credit | Rebate | North Dakota has no incentive at this time | Refundable Tax Credit | Rebate | Rebate | Transferable Tax Credit | Transferable Tax Credit | Transferable Tax Credit | Rebate | South Dakota has no incentive at this time | Grant | Grant | Rebate | Refundable Tax Credit/Rebate | Vermont has no incentive at this time | Transferable Tax Credit/Rebate | Refundable Tax Credit/Grant | Wyoming has no incentive at this time | Refundable Rebate | Transferable Tax Credit | Wisconsin has no incentive at this time | Refundable Tax Credit | Refundable Tax Credit | Refundable Tax Credit (either up to 38% of eligible Manitoba expenditures; or up to 65% on eligible Manitoba labour.) | Grant (Labour or Expenditure) | Refundable Tax Credit (Lesser of 25% of the total eligible budget, or 40% of the total eligible labour expenditures) | Rebate | Grant | Rebate | Refundable Tax Credit | Rebate | Refundable Tax Credit | Grant (Saskatchewan Stream and Service Production Stream) | Rebate | |||
| Non-labor Spend: | 25% | 15-25% | 20% | Refund of City fees and payroll taxes | Refund of permits and hotel tax | 20% | 10-30% | 21% (outside of DC) - 35% (inside of DC) | 10% | 10% | 10-20% | 20-30% | 10% | 20-25% | 30% | 20-30% | 30-35% | 25-30% | 3% | 3.50% | 5% | 25-27% | 25% | 20-25% | 25% | 20-35% | 20% | 15-25% | 30-37% | 25-35% | 25% | 25% | 30% | 20-37% | 25% | 25-30% | 40% | 30% | 30% (in state); 25% (out of state) | 25% | 5-22.5% | 7.50% | 20-25% | 9-29% | 15-20% | 30-45% | 27% | 22-30% | 0% | 30-38% | 30% | 25% | 25-40% | 25-32% | 27-40% (Stream 1); 17-30% (Stream 2) | 21.50% | 32-35% | 20% | 25-40% | 25-35% | |||||||||||||||||
| Above-the-Line Residents: | 35% | 17.5 - 27.5% | 20% | 0% | 0% | 20% | 10-30% | 30% | 10% | 10% | 10-20% | 20-30% | 10% | 20-25% | 30%-45% | 20-30% | 35% | 25-45% | 3% | 3.50% | 12% | 25-27% | 25% | 20-25% | 30-35% | 20-30% | 20% | 15-25% | 35-37% | 25-35% | 0% | 25% | 30% | 20-30% | 20-26.2% | 25-30% | 40% | 30% | 25% | 25-35% | 5-22.5% | 7.50% | 20-25% | 10-17% | 15-35% | 30-45% | 27-31% | 22-30% | 28-40% | 40-65% | 40% | 40% | 25-40% | 25-32% | 35-45% | 32-35% | 20% | 25-40% | |||||||||||||||||||
| Below-the-line Residents: | 35% | 17.5 - 27.5% | 30% | 0% | 0% | 20% | 10-30% | 30% | 10% | 10% | 10-20% | 20-30% | 10% | 20-25% | 30%-45% | 20-30% | 35% | 25-45% | 3% | 3.50% | 12% | 25-27% | 25% | 20-25% | 30-35% | 25-35% | 20% | 15-25% | 35-37% | 25-35% | 25-35% | 25% | 30% | 20-30% | 20-26.2% | 25-30% | 40% | 30% | 25% | 25-35% | 5-22.5% | 7.50% | 20-25% | 10-17% | 15-35% | 30-45% | 27-31% | 22-30% | 28-40% | 40-65% | 40% | 40% | 25-40% | 25-32% | 35-45% | 32-35% | 20% | 25-40% | 25-35% | ||||||||||||||||||
| Above-the-Line Nonresidents: | 25% | 15-25% | 20% | 0% | 0% | 20% | 10-30% | 10% | 0% | 0% | 0% | 20-30% | 0% | 20-25% | 0% | 0% | 30% | 25-30% | 0% | 0% | 10% | 25-27% | 25% | 20-25% | 25% | 20-30%% | 0% | 12-17% | 35-37% | 15-25% | 0% | 25% | 30% | 20-30% | 20% | 25-30% | 20% | 30% | 20% | 25% (scripted TV only) | 0% | 0% | 20% (only on Utah withholding tax) | 0% | 15% | 0% | Pending | 0% | 0% | 0% | 0% | 0.00% | 20% (certain positions) | ||||||||||||||||||||||||
| Below-the-line Nonresidents: | 25% | 15-25% | 20% | 0% | 0% | 20% | 10-30% | 10% | 0% | 0% | 0% | 20-30% | 0% | 20-25% | 0% | 0% | 30% | 25-30% | 0% | 0% | 10% | 25-27% | 25% | 0% | 25% | 15-25% | 0% | 0% | 35-37% | 15-20% | 25-35% | 25% | 30% | 7.5 - 17.5% | 20% | 25-30% | 20% | 30% | 20% | 25% (scripted TV only) | 0% | 0% | 20% (only on Utah withholding tax) | 0% | 15% | 15-30% | Pending | 0% | 0% | 0% | 0% | 0.00% | 30-33% (with Deemed Labour Allowance) | 20% (certain positions) | |||||||||||||||||||||||
| Minimum Spend Requirement: | Minimum Spend Requirement: $500,000 of Qualified Costs for film | Pending Response from Film Office | $200,000 of Qualified Costs; $50,000 (post only) | None | None | $100,000 (local production company); $1,000,000 (out of state production company) | $100,000 (10% credit); $500,000 (15% credit); $1,000,000 (30% credit) | Qualified Costs of $250,000 | $500,000 | $1,000,000 (Tier 1); $500,000 (Tier 2) | $1,000 | $500,000 of Qualified Costs | $500,000 | $200,000 of Qualified Costs | $50,000 (30 minutes or less); $100,000 (over the 30 minutes) | No | $125,000 - $250,000 (Film/TV); $10,000 - $20,000 (documentaries) | $300,000 of Qualified Costs | $150,000 | $150,000 | $75,000 of Qualified Costs | $250,000 of Qualified Costs | $50,000 of Qualified Costs | Qualification: $100,000 of Qualified Costs | $50,000 of Qualified Costs | $350,000 of Qualified Film or TV Costs, $50,000 for Commercials, low budget films | $1,000,000 | $500,000 of Qualified Costs | 60% of Cost in NJ or $1,000,000 of Qualified Costs | None | $1,000,000 (NYC, Westchester, Rockland, Suffolk, Nassau); $250,000 (rest of state) | $250,000 (commercials); $500,000 (MOW, TV episode); $1,500,000 (Film) | $300,000 of Qualified Costs | $25,000 of Qualified Costs | $1,000,000 of Qualified Costs | 60% of Total Production Costs | $50,000 | $100,000 | $1,000,000 (Film; TV Episode); $10,000,000 (TV series) | $200,000 (Films; TV pilots); $500,000 per episode | $250,000 of Qualified Costs for Films and Television ( 5%); $1,000,000 (10%); $3,500,000 (20%) | $100,000 | $500,000 of Qualified Costs | Qualified Costs of $250,000 | $250,000 of Qualified Costs (Tax Credit); None for Grant | $150,000 (Commercials); $300,000 (TV Episode); $500,000 (Film) | $50,000 | C$500,000 | C$100,000 - C$1,000,000 | None | 50% of total production costs, or 25% of all labour must be NB-based | 25% of labour spend must be to residents | C$60,000; Also 30% of labour spend must be to residents | C$25,000 | C$25,000 of Qualified Costs | C$100,000 - C$1,000,000 of worldwide costs | C$25,000 of Qualified Costs | C$250,000 of worldwide costs | None | None | |||||||||||||||||
| Annual Cap: | $20,000,000 | $75,000,000 (2023) | $4,000,000 (tax credit), Discretionary (Rebate) | $1,000,000 | $60,000 | $11,250,000 | None | Discretionary. $15,000,000 (2023 fiscal year ending in September) | Discretionary | Discretionary | $250,000 | None | $1,000,000 | $50,000,000 | No | $5,000,000 | $75,000,000 | $150,000,000 (funding cap); $180,000,000 (claim cap) | $1,500,000 | Discretionary | None | $20,000,000 | None | $500,000 | $20,000,000 | $12,000,000 | $1,000,000 | $10,000,000 | $100,000,000 | $130,000,000 | $420,000,000 | $31,000,000 | $40,000,000 | $30,000,000 | $20,000,000 | $100,000,000 | $38,000,000 | $40,000,000 | $17,000,000 | Discretionary | $45,000,000 Biannully (ending Aug 2023) | Discretionary | $20,393,700 ($12,000,000 reservd for filming in rural areas) | $2,500,000 | $6,500,000 (Tax Credit)/ $4,150,000 (Grant) | $15,000,000 | No | C$50,000,000 | None | None | C$5,000,000 | None | Discretionary | C$41,400,000 | C$800,000 | None | No | None | C$10,000,000 | None | |||||||||||||||||
| Project Cap: | Qualified Costs are capped at $20,000,000 per project | $25,000,000 in credits awarded | None | $600,000 | None | None | None | None | $50,000 | $100,000 (Tier 1); $50,000 (Tier 2) | $25,000 | None | $100,000 (Film, TV Pilots); $250,000 (Full Episodic Series) | $15,000,000 | None | No | $10,000,000 | $20,000,000 (Film); $25,000,000 (TV) | $100,000 (new productions); $115,000 (subsequent productions in 12 month period) | $100,000 | None | $10,000,000 | None | None | $10,000,000 | None | $400,000 | $6,000,000 | None | None | None | $250,000 (commercials); $7,000,000 (Film); $15,000,000 (TV, per season) | None | None | None | 20% of annual program cap | None | $7,000,000 | None | None | None | $250,000 | None | None (Transferable Tax Credit) & $500,000 (Rebate) | No | None | No | C$10,000,000 | None | None | C$2,000,000 (production companies annually); C$150,000 - C$1.5M (individual productions) | C$10,000,000 | None | C$10,000,000 | Discretionary | None | No | None | C$5,000,000 | None | |||||||||||||||||
| CPA Audit Required: | Yes | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Pending | No | Yes | Yes | Yes | No | Yes | Yes | Yes | No | Yes | No | Yes | Yes | Yes | No | Yes | Yes | Yes | No | Yes | Yes | Yes | No | Yes | No | Yes | Yes | Yes | Yes | No | Yes | Yes | No | Yes | Yes | Yes | No | Yes | Yes | No | Yes (over C$500,000) | No | Yes | No | |||||||||||||||||
| Screen Credit Required: | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | |||||||||||||||||
| Loan-Out Registration with State | Yes | Pending Response | No | No | No | Yes | Yes | No | No | No | No | Yes | No | Yes | No | Pending | Yes | No | No | No | No | No | Yes | Yes | Yes | Yes | No | No | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes (residents) | No | No | Yes | No | Yes | No | Yes | No | No | No | No | No | No | No | No | No | No | No | No | No | |||||||||||||||||
| Loan-Out Withholding: | No | Pending Response | No | No | No | Yes | No | No | No | No | No | Yes | No | No | No | Pending | No | Yes | No | No | No | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | No | Yes | No | No | No | Yes | Yes | No | Yes | No | No | No | No | No | No | No | Pending | No | No | No | No | No | No | No | No | No | No | No | No | No | |||||||||||||||||
| Sunset Date: | None | 12/31/2043 | 06/30/2032 | 6/30/2028 | None | None | None | None | None | None | None | None | 01/01/2025 | 12/31/2026 | 12/31/26 | 07/01/2027 | None | 07/01/25 | None | None | None | None | None | 07/01/2023 | None | 12/31/2024 | 06/30/2025 | None | 06/30/2034 | None | 12/31/2029 | None | None | 06/30/2031 | 01/01/2030 | None | None | 07/01/2027 | None | None | None | None | None | None | 01/01/2027 | 06/30/2030 | 12/31/2027 | None | None | None | None | None | None | 03/31/2026 | None | None | 03/21/2024 | None | None | None |
The savings can be significant.
So is the paperwork.
Never fear, ER is here! Reach out today to tap our deep expertise in production incentives.
