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 |
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| Incentive Type: | Refundable Tax Credit | Alaska has no incentive at this time | Arizona has no incentive at this time | Rebate | Non-refundable Non-transferable Tax Credit (except Indie Projects) | 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 | Indiana has no incentive at this time | 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 | Sales Tax Rebate | Combination Tax Credit on Labor and Rebate on Spend | Refundable Tax Credit | Refundable or Transferable Tax Credit | Michigan has no incentive at this time | Rebate | Rebate | Missouri has no incentive at this time | Transferable Tax Credit | Nebraska has no incentive at this time | 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 | Refundable and Transferable Rebate | South Dakota has no incentive at this time | Grant | Grant | Rebate *Currenlty Suspended* | 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 | West Virginia has no incentive at this time | Wisconsin has no incentive at this time | Refundable Tax Credit | Refundable Tax Credit | Refundable Tax Credit | Refundable Tax Credit | Grant | Refundable Tax Credit | Rebate | Rebate | Rebate | Refundable Tax Credit | Refundable Tax Credit. Local incorporation mandates apply. Inquire for details. | Refundable Tax Credit | Grant | Rebate |
| Non-labor Spend: | 25% | 20% | 20-25% | Refund of City fees and payroll taxes | Refund of permits and hotel tax | 20% | 10-30% | 21-35% | 5-15% | 10% | 10-20%+ rebate of county fees | 20-30% | 10% | 20-25% | 30% | 30-35% | 25-30% | 3% | 3.50% | 2.50% | 5% | 25-27% | 25% | 20-25% | 25% | 20% | 15-25% | 30-37% | 25-35% | 25% | 25% | 30% | 35-37% | 20% | 25-30% | 40-50% | 30% | 25% out of state 30% in state | 25-30% | 5-22.5% | 7.50% | 20-25% | 9-29% | 15-20% | 30-35% | Inquire for details | 0% | 0% | 0-30% | 0-25% | 0-25% | 25-40% | 25-31% | 17% | 21.50% | up to 25% | 20% | 25-30% | Up to 25% | ||||||||||||||||||
| Above-the-Line Residents: | 35% | 20% | 0% | 0% | 0% | 20% | 10-30% | 30% | 5-15% | 10% | 10-20% | 20-30% | 10% | 20-25% | 30%-45% | 35% | 25-45% | 3% | 3.50% | 0% | 12% | 25-27% | 25% | 20-25% | 30-35% | 25% | 15-25% | 30-32% | 25-35% | 0% | 25% | 30% | 35-37% | 10-16.2% | 25-30% | 40-55% | 30% | 25% | 25-30% | 5-22.5% | 7.50% | 20-25% | 10-17% | 15-35% | 30-35% | Inquire for details | 28-40% | 16% | 30-65% | 25-40% | 25-40% | 0% | 25-31% | 17% | 21.50% | up to 25% | 20% | 25-30% | 0% | ||||||||||||||||||
| Above-the-Line Nonresidents: | 25% | 20% | 0% | 0% | 0% | 20% | 10-30% | 10% | 0% | 0% | 0% | 20-30% | 0% | 20-25% | 0% | 30% | 25-30% | 0% | 0% | 0% | 10% | 25-27% | 25% | 20-25% | 25% | 15% | 12-17% | 30-32% | 25-35% | 0% | 25% | 30% | Inquire for details | 10-16.2% | 25-30% | 20% | 30% | 20% | Inquire for details | 0% | 0% | 0% | 0% | 15% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | ||||||||||||||||||
| Below-the-line Residents: | 25% | 30% | 20-25% | 0% | 0% | 20% | 10-30% | 30% | 5-15% | 10% | 10-20% | 20-30% | 10% | 20-25% | 30%-45% | 35% | 25-45% | 3% | 3.50% | 0% | 12% | 25-27% | 25% | 20-25% | 30-35% | 25% | 15-25% | 30-32% | 25-35% | 25-35% | 25% | 30% | 35-37% | 10-16.2% | 25-30% | 40-55% | 30% | 25% | 25% | 5-22.5% | 7.50% | 20-25% | 10-17% | 15-35% | 30-35% | Inquire for details | 28-40% | 16% | 30-65% | 25-40% | 25-40% | 25-40% | 25-31% | 17% | 21.50% | Up to 25% | 20% | 25-30% | Up to 25% | ||||||||||||||||||
| Below-the-line Nonresidents: | 25% | 20% | 20-25% | 0% | 0% | 20% | 10-30% | 10% | 0% | 0% | 0% | 20-30% | 0% | 20-25% | 0% | 30% | 25-30% | 0% | 0% | 0% | 10% | 25-27% | 25% | 0% | 25% | 15% | 0% | 30-32% | 15-25% | 25-35% | 25% | 30% | Inquire for details | 10-16.2% | 25-30% | 20% | 30% | 20% | Inquire for details | 0% | 0% | 0% | 0% | 15% | 15-20% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | ||||||||||||||||||
| Minimum Spend Requirement: | Minimum Spend Requirement: $500,000 of Qualified Costs for film; $50,000 for soundtracks, music videos | $200,000 of Qualified Costs | $1,000,000 for film; $500,000 for MOW & Miniseries | None | None | $100,000 - $1,000,000 of Qualified Costs | $100,000 of Qualified Costs; Theatrical releases don’t qualify | Qualified Costs of $250,000 | $50,000 | $500,000-$1,000,000 | $1,000 | $500,000 of Qualified Costs | $500,000 | $200,000 of Qualified Costs | $50,000; $100,000 | $20,000 - $250,000 of Qualified Costs | $300,000 of Qualified Costs | $150,000 | $150,000 | $300,000 | $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 | $500,000 of Qualified Costs | 60% of Cost in NJ or $1,000,000 of Qualified Costs | None | None | $250,000 - $3,000,000 | $300,000 of Qualified Costs | $25,000 of Qualified Costs | $1,000,000 of Qualified Costs | 60% of Total Production Costs | $100,000 | $100,000 | $1,000,000 | $200,000 | $250,000 of Qualified Costs | $100,000 | $500,000 of Qualified Costs | Qualified Costs of $250,000 | $250,000 of Qualified Costs | Qualified Costs of $150,000-$500,000 | C$500,000 | C$100,000 - C$1,000,000 of worldwide costs | C$100,000 - C$1,000,000 of worldwide costs | None | None | None | C$60,000 | 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 | ||||||||||||||||||
| Loan-Out Registration with State | Yes | No | No | No | No | Yes | Yes | No | No | No | No | Yes | No | Yes | No | Yes | No | No | No | No | No | No | Yes | Yes | Yes | No | No | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | No | Yes | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | ||||||||||||||||||
| Loan-Out Withholding: | No | No | No | No | No | Yes | No | No | No | No | No | 6% | No | No | No | No | 6% | No | No | No | No | No | Yes | Yes | Yes | 6.9% | No | Yes | Yes | No | Yes | No | No | No | No | Yes | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | No | ||||||||||||||||||
| Annual Cap: | $20,000,000 | Check with film office | $330,000,000 | None | $60,000 | $2,000,000 | None | Discretionary | Discretionary | Discretionary | $250,000 | None | $1,300,000 | $50,000,000 | No | $100,000,000 | $180,000,000 | $150,000 | $1,500,000 | None | None | $12,000,000 | None | $500,000 | $20,000,000 | $10,000,000 | $10,000,000 | $100,000,000 | $110,000,000 | $420,000,000 | $31,000,000 | $40,000,000 | $8,000,000 | $14,000,000 | $70,000,000 | $38,000,000 | $20,000,000 | $15,500,000 | $2,000,000 | $25,000,000 | Discretionary | $8,290,000 | $2,500,000 | $6,500,000/$3,000,000 | $3,500,000 | C$15,000,000 | None | None | None | C$2,500,000 | None | Discretionary | C$25,000,000 | C$575,000 | None | Not available | None | C$2,000,000 | None | ||||||||||||||||||
| Project Cap: | Qualified Costs are capped at $20,000,000 per project | None | None | $600,000 | None | None | None | None | $150,000 | $100,000 | $25,000 | None | $100,000 - $250,000 | $15,000,000 | None | None | $20,000,000 - $25,000,000 | $100,000 | $100,000 | $150,000 | None | $10,000,000 | None | None | $10,000,000 | None | $6,000,000 | None | None | None | $250,000 - $12,000,000 | None | None | None | $14,000,000 | None | $7,000,000 | None | None | None | $250,000 | None | None (Transferable Tax Credit) & $500,000 (Rebate) | Discretionary | None | C$10,000,000 | None | None | None | C$800,000 | C$4,000,000 | None | C$4,000,000 | None | None | Not available | None | C$600,000 | None | ||||||||||||||||||
| CPA Audit Required: | Yes | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Discretionary | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | No | No | No | Yes | Yes | No | Yes | No | No | Not available | 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 | No | Yes | Yes | Yes | Yes | No | Yes | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | No | Yes | Yes | Yes | Yes | Yes | No | No | Yes | Yes | Yes | Yes | ||||||||||||||||||
| Sunset Date: | None | 07/01/2029 | 06/30/2025 | 6/30/2028 | None | None | None | None | None | None | None | None | 01/01/2022 | 01/01/2026 | 12/31/26 | None | 07/01/25 | None | None | None | None | None | 01/01/2023 | 07/01/2023 | None | 01/01/2030 | None | 07/01/2028 | None | 01/01/2026 | None | None | 07/01/2027 | 01/01/2024 | None | None | 07/01/2027 | None | None | None | None | None | None | 01/01/2022 | 07/01/2027 | None | None | None | None | None | 1/1/2023 | None | 04/01/2026 | None | None | None | None | None | None | ||||||||||||||||||
| Covid-19 Spend Eligibility | No | No | No | No | No | Yes | Yes | Yes | No | No | No | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | Yes | No | Yes | Yes | Yes | Yes | No | No | No | Yes | Yes | Yes | Yes | Yes | Yes | Yes | No | Yes | No | Yes | Yes | Yes | No | No | Yes | N/A | No | Yes | Yes | No | No | No | No | No | No | No | No |
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.
