Forbes Business Council Member | 24+ Years in Film & Video Production
7 Film Friendly US States with Great Tax Incentives
We consider these 7 states film-friendly for one reason: the best film tax incentive jurisdictions for video production! At the end of each description, we’ve included a link to each state’s film office. You can find additional information on those links regarding each state’s tax incentives. As a fellow production company, we hope that this list of 7 Film Friendly US States with Great Tax Incentives helps you receive the best benefits possible. We want nothing more than to foster success in your future production endeavors. Good luck and happy filming!
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1. Massachusetts
In Massachusetts, production companies can take advantage of a transferable and redeemable tax credit. Productions receive a 25% credit on qualified production expenditures, including nonresident compensation. Credits can be transferred to Massachusetts taxpayers, or redeemed with the state at a rate of 90%.
The individual compensation cap is $1M. To qualify for the production expense credit, at least 75% of principal photography days or 75% of total production expenditures must take place in Massachusetts. The minimum spend threshold is $50K, and there is no annual program cap. Independent CPA verification is required, and a sales tax exemption is available for production expenditures.
For full program details and application info, visit the Massachusetts Film Office.
2. Georgia
Georgia offers a transferable tax credit at a 20% base rate on certified expenditures, including nonresident compensation. An additional 10% uplift is available for productions that include a Georgia promotional logo or end credits, bringing the effective rate to 30% for most qualifying productions.
The first $500K of each individual’s compensation qualifies for the credit. The minimum spend to qualify is $500K, and there is no annual program cap, making Georgia one of the most accessible film tax incentive programs in the country. No final certification audit is required, though the state offers an optional verification review process.
For eligibility requirements and application steps, visit the Georgia Film & TV Production office.
3. Louisiana
Louisiana offers a partially refundable tax credit with a 25% base rate on qualified in-state production expenditures. The program includes multiple uplifts that can push the total credit up to 40%: a 10% increase for productions spending between $50K and $5M based on a Louisiana-resident screenplay, a 5% increase for productions based primarily outside the New Orleans metro area, and a 5% credit on certain VFX expenditures.
The minimum spend is $300K ($50K for Louisiana screenplay productions). Per-project caps are $20M for film and $25M per season for television, with a $3M individual compensation cap. The annual program cap was reduced to $125M as of July 2025.
For current application windows and program updates, visit Louisiana Entertainment.
4. Hawaii
Hawaii provides a refundable tax credit with a 22% base rate on qualified production expenditures. Productions filming on neighbor islands outside of Oahu qualify for 27%. The per-project credit cap is $17M, with a statewide annual cap of $50M.
The minimum spend threshold is $100K. Most expenditures subject to Hawaii’s general excise tax or income tax are eligible, including the cost of transporting cast, crew, and equipment to and from Hawaii. The state also qualifies costs for using state and county facilities, even though they’re not subject to general excise taxes.
For registration forms and qualifying criteria, visit the Hawaii Film Office.
5. New Mexico
New Mexico offers a refundable tax credit starting at a 25% base rate on qualified production expenditures. Multiple uplifts can increase the total credit up to 40%:
- 5% for standalone pilots intended for series television in New Mexico
- 5% for series TV productions with an order for at least six episodes in a single season
- 5% for productions using qualified production facilities that meet certain criteria
- 10% for work performed on location at least 60 miles from Albuquerque and Santa Fe city halls
Non-resident below-the-line crew compensation qualifies at 15% with limitations. There is no minimum spend requirement and no per-project cap. The annual program cap is $130M, with a $5M credit cap on non-resident principal performing artists.
For application timelines and production facility requirements, visit the New Mexico Film Office.
6. Pennsylvania
Pennsylvania offers a transferable tax credit at a 25% base rate on certified production expenditures, with an additional 5% available for productions using a qualified facility and meeting other requirements.
The annual program cap is $100M, reserved by application. To qualify, at least 60% of the production’s Pennsylvania expenditure budget must be spent in the state.
For program availability and how to apply, visit the Pennsylvania Film Office.
7. Ohio
Ohio provides production companies a refundable tax credit of 30% on qualified in-state production expenditures. There is no per-project cap, and the annual program cap is $50M, reserved by application. The program is reviewed on a biannual cycle.
The minimum spend is $300K. As with most states, loan-out entities must be registered with the state to qualify for the credit.
For application review dates and eligible expenditures, visit Ohio Film.
Need a production crew in any of these states? Beverly Boy Productions has camera crews and film teams across the country. Get a free quote to start planning your next shoot. understanding state film tax incentives can make a real difference in your production budget.
Forbes Business Council Member | 24+ Years in Film & Video Production
