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At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
As a producer, we don’t need to tell you that you spend huge sums of money when shooting your projects.
Film industry tax incentives allow you to save money, get discounts on local goods, and even receive cashback from the state, all of which can make a considerable difference to the (ever-shrinking) budget for your next project.
There are several types of incentives offered to production companies, and each state uses a different combination of these incentives to encourage production companies to film in their state.
In addition to the main types of film production incentives—grants, rebates, and film tax credits—many states offer bonuses. These include a whole host of perks to productions to incentivize activity. These bonuses can include state sales tax exemption, special permissions for filming in public places, and/or discounts while buying from local businesses.
Film tax incentives differ across every state. When choosing a location, it’s important to weigh the costs and benefits of shooting at a local destination vs. shooting in another state or country.
We’ve included a list of all states in alphabetical order, a link to the application website, and a brief summary of their tax credit details. Let’s break down film tax incentives by state!
The Alabama Entertainment Office is committed to supporting production in the state through the Alabama film tax credit.
Alabama offers incentives on the first $20 million of qualifying product expenditures. If your film budget exceeds this amount, only the first $20 million spent in Alabama will qualify for the film tax credit.
Qualified expenditures include pre-production, production, and post-production costs incurred in the state, including salaries and wages but excluding marketing and distribution expenses.
Production companies must spend at least $500,000 on production in the state to qualify for movie production incentives in Alabama.
This state currently has no film tax incentive program in place.
To be eligible for the Arizona film tax credit, producers must shoot their film or television show primarily in Arizona, conduct pre-production and post-production in the state and hire Arizona workers to work as crew in the production.
In addition to the base credit, Arizona offers a few bonuses that can increase your total film tax credit award. There is a 2.5% bump on production labor costs related to positions held by Arizona residents, a 2.5% uplift for productions utilizing a “Qualified Production Facility” as defined by the Arizona Commerce Authority.
For the Arkansas transferable tax credits, qualified expenditures include any costs incurred for development, pre-production, production, or post-production of a qualified production. Eligible types of production include animation, documentaries, feature films, pilots, video games, and scripted television. Reality TV, talk shows, game shows, and commercials are currently not eligible for any film production incentive.
Arkansas offers productions an additional 10% bonus for the payroll of honorably discharged veterans of the United States Armed Forces. The maximum Arkansas film tax credit that can be earned is 30%.
Most productions, including independent and studio feature films and new TV series and pilots, are eligible for a base 35% California film production tax credit. TV series relocating to CA in their first year of receiving a California film tax credit are eligible for a base credit of 40%.
All productions that qualify under Program 4.0 can opt for a refundable film tax credit. Additionally, independent features can transfer their credits to another company that has CA tax liability.
At least 75% of a production’s budget must be spent in the state to qualify for California film tax incentives.
Non-independent feature films and all TV projects (except for relocating TV) may receive an additional 5% credit for qualified expenditures related to original photography outside the Los Angeles 30-Mile Zone. They may also receive a 5% credit for qualified VFX expenditures.
All productions eligible for the base 35% credit are also eligible for a 10% credit uplift for qualified wages paid to CA residents who reside outside the LA Zone, for work performed outside the LA Zone. TV series relocating to CA in their first year of receiving a credit are eligible for a 5% credit uplift for such wages.
The previous iteration of the program, the California Film and Television Tax Credit Program 3.0, remains effective for productions which qualified and received a Credit Allocation Letter before July 1, 2025.
Qualified expenditures include production-related payments made by a production company operating in Colorado to any person or business in the state. These payments include payroll, workforce expenses, and vendor expenses.
Colorado film tax credits also provide productions a 2% bonus if 50% of production occurs in an Enterprise Zone.
However, the only caveat is that 50% of the crew base should consist of Colorado residents and show 80% of financing to be eligible for Colorado film tax incentives.
All project types are eligible for Connecticut film tax credits, including game shows, talk shows, and reality TV; however, the production company must spend at least $100,000 in the state to qualify.
The tax credit the company receives depends on how much they spend in Connecticut. For example, productions are eligible for a 10% Connecticut film tax credit if their qualifying expenses are between $100,000 and $500,000; 15% for qualifying production expenses up to $1 million; and 30% if qualifying production expenses exceed $1 million.
This state currently has no film tax incentive program in place.
While it may not be a state, Washington D.C. does offer its own film incentive program.
District of Columbia film incentives provide a 30% rebate on resident labor, 10% on nonresident labor, 35% on qualified production expenditures taxable in D.C., and 21% on qualified expenditures with DC-registered vendors/crew that are not subject to D.C. sales/use tax.
Qualified expenditures include development, pre-production, production, and post-production expenditures made in the District.
Eligible projects include feature films, documentaries, television miniseries, episodic television series, music videos, and video games.
Florida currently has no film tax incentive program in place. However, they do have great local programs, including the Film Lauderdale Emerging Filmmakers Grant offered by Film Lauderdale, the Miami-Dade County High Impact Film Fund Program, the North Miami production grant, and the Orange County Film Incentive Program.
Most project types are eligible for Georgia film incentives, including game shows, talk shows, and reality TV.
The program offers a base credit of 20%. The state grants an additional 10% credit if the company uses the "Made In Georgia" logo in its film credits. All production and post-production expenses must be in the state. Commercials are not able to apply for the extra 10% logo bump.
All projects are now required to undergo a mandatory audit.
Georgia also has a separate tax credit specifically for postproduction companies that complete qualifying work in the state. Reinstated in 2026, the Georgia Postproduction Company Film Tax Credit is a 20% to 35% transferable tax credit with $11 million in annual funding available.
Hawaii offers a 22% tax credit for productions filming on the island of Oahu, with an additional 5% film tax incentive for productions filming on all neighboring islands.
Every person making a payment to a loan-out company and claiming a Hawaii film tax credit must deduct and withhold General Excise Tax (GET) in an amount equal to the highest rate of tax—currently 4.5%—plus any applicable county surcharge for all payments made to loan-out companies for services performed in the state.
This state currently has no film tax incentive program in place.
The Illinois film tax credit offers productions 30% to 65% back on qualified expenditures incurred in the state. In addition to the base credit percentages outlined above, productions can qualify for a handful of bonuses:
Qualified expenditures include tangible, personal property and services purchased from Illinois vendors, and compensation paid to Illinois resident employees and only certain key nonresident positions.
Nonresident Limitation: No more than 13 nonresident cast and crew can be eligible for the payroll tax credit. Eligible nonresident positions are limited to: Director, Writer, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, Executive Producers (capped at two), Line Producer, Associate Producer, Post-production Supervisor and Actors.
Nonresident Actor Limitation: For an accredited Illinois production spending:
These limitations do not include reality stars. For a television series, qualifying nonresident wages are applied per episode to the entire season.
Through the Indiana Film and Media Tax Credit program, Indiana provides productions a base credit of 20% back on qualified expenses. With additional bonuses for Indiana resident hiring, use of in-state post-production services, and promotional placement of Indiana branding, productions can raise the total credit to up to 30%.
As of January 2026, the Indiana film tax credit is transferable and credits are awarded on a case-by-case basis.
The Iowa Film Rebate Program is a two-year pilot program that will run until June 30, 2027. This Iowa film incentive can provide a 30% rebate on qualified in-state production spending.
Only Iowa-based production facilities may apply, and studios must complete an initial certification process to be recognized as a “Qualified Production Facility.”
This state currently has no film tax incentive program in place.
The minimum spend requirement for the Kentucky film tax credit is project-dependent. For feature-length films, television programs, and industrials filmed in Kentucky, Kentucky-based companies have a minimum spend of $125,000. Out-of-state companies must spend at least $250,000 in state.
For documentaries filmed or produced in whole or in part in the commonwealth of Kentucky, Kentucky-based companies must spend at least $10,000. Out-of-state companies must spend at least $20,000 to qualify for Kentucky film tax incentives.
National touring productions of a Broadway show produced in whole or in part in Kentucky have a minimum spend of at least $20,000.
A potential 5% bonus is available for spending in Kentucky “Enhanced Counties.”
Qualified expenditures must be made from businesses within the Commonwealth of Kentucky.
Most production types are eligible for the Louisiana film tax credits, including reality shows, video games, and commercials. Productions can potentially earn an additional 5% across the board if they have their production office and film 60% of their photography outside the Orleans Metro Area. Other potential bonuses include a VFX and Local Screenplay bonus.
Some qualified expenditures for the Louisiana film tax credit include expenditure on tangible goods and services in Louisiana.
In addition to the state film tax credit program, Louisiana has some great local programs including a Jefferson Parish film rebate, a Shreveport film rebate, a St. Bernard Parish film rebate, and a partially refundable Louisiana Screenplay production film tax credit.
Maine film incentives include both a wage rebate and production expense tax credit.
Qualified expenditures for both of these two incentives include expenses directly incurred in the state for pre-production, production, or post-production.
Payroll expenses are eligible for the Maine film tax rebate and can receive 12% for residents, 10% for nonresidents under the rebate. Production spend is eligible for the Maine film tax credit of 5%.
Additionally, in spring of 2026, the Maine Film Office is administering the Film in Maine Reimbursement Grant pilot program. This pilot grant program provides qualified productions spending at least $1 million in Maine 20% back on nonresident labor expenses and 25% back on resident labor and local spending.
The Maine Film Office is accepting applications for the Film in Maine Reimbursement Grant until May 15, 2026.
Scripted television, feature films, pilots, and commercials are eligible for film tax credit in Maryland. At least 50% of a production’s total principal photography must occur in the state in order for the project to qualify for the tax breaks.
Qualified expenses include total costs incurred in the state of Maryland that are necessary to carry out production activity. All goods and services must be provided by a qualified vendor.
Massachusetts film tax credits are fairly unique. Productions can opt for a 90% partial tax refund on their partially refundable film tax credit. Alternatively, productions can choose to transfer their transferable tax credits on the open market, meaning they can be sold to another company that has tax liability in the state for a percentage of their value.
Production types that are eligible to receive a Massachusetts film tax credit include animations, commercials, documentaries, pilots, feature films, reality TV, and scripted television. Game shows, talk shows, and video games are not eligible. However, production companies must spend 75% of their total budget in MA in order to get the 25% production credit.
Qualified expenditures include pre-production, production, and post-production expenses related directly to the Massachusetts production. Equipment or other tangible personal property rented or purchased outside the state also qualifies as production expenses if proof of being shipped and used in the state occurs.
This state currently has no film tax incentive program in place.
In order to qualify for Minnesota film tax credits, production companies must spend at least $1,000,000 in-state on a single project within a consecutive 12-month period.
Projects must also provide proof of at least 75% funding.
Qualifying expenditures for the Minnesota film tax credit include direct costs incurred in Minnesota.
Below-the-line compensation paid to residents of Iowa, Missouri or Wisconsin employed on a production in Minnesota can qualify for a 22% tax credit. Below-the-line compensation paid to all other Minnesota nonresidents qualifies for a 20% tax credit.
Along with the Minnesota state film tax credit, productions can qualify for several regional film incentives in Minnesota, including the Iron Range Regional Production Incentive Program, St. Louis County local film rebate, City of Duluth Production Incentive Program, Incredible Austin Minnesota Film Rebate, and Maple Lake Film Rebate.
The Mississippi production incentive is a production rebate for both motion picture production and episodic television. Most production types are eligible for the Mississippi rebate, with the exception of game shows and talk shows.
Qualified expenditures include production costs paid to Mississippi vendors and companies. Productions are eligible for a 25% rebate on production related expenditures in Mississippi.
For the motion picture rebate, productions are eligible for a 30% cash rebate on payroll paid to resident cast and crew whose wages are subject to Mississippi income tax withholding. Nonresident cast and crew payroll is eligible for a 25% cash rebate. At least 20% of the production crew must be residents of Mississippi.
For the episodic television rebate, resident cast and crew are eligible for a 35% rebate and nonresident cast and crew are eligible for a 20% rebate.
There is a 5% bonus for payroll of honorably discharged veterans of the United States Armed Forces.
Qualified expenditures for the Missouri film tax credit include production costs paid to Missouri vendors and companies. Labor incurred in the state can earn on the base credit.
Production must employ a required number of apprentices or veterans based on budget size to qualify for Missouri film incentives.
Above-the-line expenses are capped at an aggregate 25% of local spending.
A slew of bonuses are available including a 5% uplift if 50% of the project is in Missouri, a 5% bonus if 15% of production takes place in a rural and/or blighted area as defined by the Missouri Film Office, a 5% bonus if three departments advance a resident to the next highest position, and a 5% bonus for projects that paint Missouri in a good light.
There is also a 2% bonus (technically 10% of the 20% base credit) for productions that are shooting and have a production office “located in” a second, third, or fourth class county as defined by the Missouri Film Office.
Kansas City, Missouri also has a local film production incentive program.
The Montana film tax credit program is currently out of funding and is not taking new applications for the time being. Funding is expected to resume in 2029.
When Montana film incentives are available, eligible production types include animation, commercials, feature films, documentaries, pilots, scripted television, unscripted television, and video games.
Qualified expenditures include pre-production and production expenditures incurred in Montana.
Productions can earn a 5% bonus for using the “Filmed in Montana” screen credit logo in the project credits. There is a 5% bonus for expenditures in an underserved county and a 10% uplift for expenditures purchased or rented through certain local Montana production facilities including those at Montana colleges/universities.
Through the Cast and Crew Nebraska Act, Nebraska now offers a fully refundable tax credit.
Introduced in 2025, this Nebraska film incentive provides eligible productions with a 20% credit on qualified local spending and labor expenses, including resident and nonresident labor.
Additional bonuses for hiring first-time cast and crew, rural filming, and showcasing Nebraska can lift the total credit up to 15% to a total of 35%.
Historically, Nebraska has also offered the Nebraska Film Office Grant, though applications for this Nebraska film incentive program are currently closed as of this writing.
Most production types are eligible for the Nevada tax incentive.
Qualified expenditures include pre-production, production, and post-production expenditures, such as compensation and wages, purchases, and rentals of products or services from any local business. Payroll to below-the-line nonresidents does not qualify for Nevada film tax incentives.
In order to qualify for a Nevada film tax credit, at least 60% of the production budget, including pre-production, production, and post-production, must be incurred in Nevada as qualified direct production expenditures.
Two potential bonuses can raise the Nevada film tax credit by up to 10%. These include a 5% bonus if more than 50% of the filming days occurred in a rural county and a 5% bonus if more than 50% of the below-the-line personnel are Nevada residents.
This state currently has no film tax incentive program in place.
The New Jersey film tax credit is administered mainly through two related programs, the New Jersey Film Tax Credit program (often called the Legacy Film Tax Credit Program) and the New Jersey Digital Media program.
Under the Film Tax Credit program, productions can earn 35% on resident and nonresident labor, 35% for local spend incurred outside the 30-mile Columbus Circle radius and 30% on NJ spend incurred inside the radius. There is an additional 4% NJ Hiring Bonus for productions that submit an approved hiring plan.
Most production types are eligible for New Jersey film tax incentives, including animation, documentaries, web series, scripted tv, interactive, feature film, and miniseries.
Qualified expenditures include direct production and post-production expenditures made in New Mexico that are subject to taxation by the state.
The New Mexico film tax credit program offers several bonuses including a 10% uplift for qualified expenditures in New Mexico areas at least sixty miles outside the Santa Fe and Albuquerque City Halls, and a 5% bonus for TV pilots intended for series produced in New Mexico and TV series intended for commercial distribution, with an order for at least six episodes in a single season and a New Mexico budget of at least $50,000 per episode.
There is also a 5% bonus for productions shot at a qualified production facility as designated by the state of New Mexico.
The New York film tax credit program offers incentives to feature films, scripted television, and pilots. There is a dedicated incentive program for independent productions, as well as separate incentive programs for commercial production and standalone post-production conducted in New York..
Qualified expenses include tangible property or services used or performed within New York State directly and predominantly in the production of a qualified film. Runtime for features must be 75 minutes and TV episodes must be 30 minutes with commercials.
Productions filming in Upstate New York with a budget over 500,000 can qualify for an additional 10% bonus. Companies producing more than two projects in the state can qualify for a 5% to 10% bonus through the Production Plus Program. Certain music scoring costs can qualify for a 10% bonus.
Most production types except game shows, talk shows, and video games are eligible for North Carolina film production incentives, which are approved on a case-by-case basis.
Qualified expenditures include pre-production, production, and post-production costs in North Carolina, including goods, services, compensation and wages, fringe benefits, per diem, living expenses, and stipends.
North Carolina requires production companies to secure at least 75% of project funding before applying for a rebate in the state.
This state currently has no film tax incentive program in place.
Through the Ohio Motion Picture Tax Credit Ohio provides a fully refundable 30% tax credit to qualified productions, including feature films, scripted and reality TV series, documentaries, commercials, music videos, animation, and interactive projects.
Qualified expenditures include goods and services purchased and consumed in Ohio. Production companies must show proof of commencement of production within 90 days of certification of eligibility for the tax credit.
Along with the state incentive, productions shooting in Franklin County, Ohio may be eligible for the Columbus Motion Picture Incentive, a local rebate which provides 10% back to qualified projects that spend at least $150,000 in the county.
Qualified expenditures include expenses incurred in Oklahoma or production costs paid directly or through an Oklahoma-based entity.
The Oklahoma film production rebate also includes many bonuses that can raise the 20% base rebate as high as 30%. Among these are a 3% rural county uplift, a 2% small municipality uplift, a 5% soundstage uplift, a 2% bonus for TV pilots and a 5% bonus for TV seasons, a 5% multi-film deal uplift, a 3% post-production uplift, and a 2% music uplift. For more information on the program, including available bonuses, visit the Oklahoma Film and Music Office website.
Along with the main Filmed in Oklahoma Act rebate program, Oklahoma provides a rebate for standalone post-production conducted in the state. There are also several local incentives throughout Oklahoma including those in Bethany, Broken Arrow, Cherokee Nation, Muskogee, Oklahoma City, Tulsa, and Yukon, OK.
Qualified expenditures for the Oregon film production incentives include costs for production or postproduction incurred in the state, such as the purchase or renting of equipment, food, lodging, real property and permits, compensation, wages, and benefits.
Oregon also offers the Greenlight Oregon Labor Rebate, a separate 6.2% rebate that can be combined with the base Oregon Production Investment Fund Rebate. The 6.2% rebated from the Greenlight program is essentially paying back the 6.2% withheld due to Oregon income tax.
Smaller productions can qualify for the Local Oregon Production Incentive Fund (L-OPIF) which provides rebates to Oregon producers and production companies spending less $1,000,000 in the state. Projects must spend at least $75,000 in Oregon and utilize at least 80% Oregon residents as speaking cast and crew to qualify for a L-OPIF rebate.
Additionally, there are two Regional Oregon Production Investment Fund (R-OPIF) rebates that can return additional money to productions. For more information on all Oregon film production incentives check out Wrapbook’s breakdown of the program.
Qualified expenditures include pre-production, production, and post-production costs incurred in the state.
To qualify for Pennsylvania film tax incentives, 60% of the total production expenses must be in Pennsylvania.
In addition to the base credit, Pennsylvania offers a 5% stage bonus that can increase the total Pennsylvania film tax credit award to 30%. For more information on the stage bonus and how to qualify for the Pennsylvania film tax credit, check out the program overview on Wrapbook’s Production Incentive Center.
Puerto Rico film incentives include a 40% transferable tax credit on payments to Puerto Rico resident vendors and individuals and a 20% tax credit on payments to qualified nonresident individuals.
In order for nonresidents to qualify, 20% must be withheld on their gross payments.
Qualified expenditures for the Puerto Rico film tax credits include pre-production, production, and post-production costs incurred in Puerto Rico.
Eligible productions include feature films, documentaries, television series, music videos, and commercials.
Qualified expenditures for the Rhode Island film tax credit include pre-production, production, and post-production costs incurred in Rhode Island.
Animation, commercials, documentaries, and music videos are eligible for film industry tax incentives in Rhode Island.
Along with the minimum spend, productions must film at least 51% of their principal photography or spend at least 51% of their budget in Rhode Island to qualify for the incentive. This requirement can be waived if the production spends at least $10 million in the state within a 12-month period.
Qualified expenditures include goods and services purchased, rented, or leased by the production company from a local supplier in South Carolina.
Eligible production types for South Carolina film tax credits are animations, commercials, feature films, pilots, and scripted television.
For TV series, the production must be intended for national distribution, have a minimum spend in South Carolina of at least $10 million, and each episode must have a minimum production expenditure of $1 million.Commercials may qualify for a 10% tax credit if more than $500,000 is spent in-state within a calendar year.
This state currently has no film tax incentive program in place.
The Tennessee Entertainment Commission (TEC) Production Incentive offers up to a 25% grant on qualified in-state expenditures to productions filming in Tennessee. Eligible production types for Tennessee film incentives include commercials, feature films, pilots, and scripted television.
Qualified expenditures include pre-production, production, and post-production costs incurred in Tennessee.
Tennessee also offers a non-transferable, non-refundable tax credit that can be used to offset 40% to 50% of a productions franchise and excise tax liability. Additionally, the state incentivizes music scoring for film and TV production through the TEC’s Music Scoring Grant.
The Texas Moving Image Industry Incentive Program provides grants of up to 31% to qualified productions filming in the state of Texas. In order to qualify, at least 60% of the total production must be completed in Texas.
Productions must also spend a certain minimum amount in the state, depending on project type. The base incentive ranges between 5% and 25% depending on project type and budget. For a full breakdown, check out Wrapbook’s detailed guide to the Texas film incentive program.
Qualified expenditures include payments made to Texas companies for goods and services directly used or related to production.
In addition to the base incentive, projects can qualify for several stackable bonuses raising the total incentive up to 31%. These include bonuses for filming in a rural Texas county, hiring veterans, completing post-production in the state of Texas, and showcasing Texas heritage and history.
Productions may also qualify for local incentives in Austin, Houston, and San Antonio.
Utah film incentives come in the form of both a fully refundable tax credit called the Utah Motion Picture Incentive and a post-performance cash rebate called the Utah Community Film Incentive.
To qualify for the Utah Motion Picture Incentive, productions must spend at least $500,000 in Utah. Projects spending between $100,000 and $500,000 in Utah may qualify for the Utah Community Film Incentive rebate, provided at least 85% of cast and crew are Utah residents earning at least the hourly federal minimum wage.
Both programs provide a base incentive of 20%. In addition to the 20% base credit, a 5% bonus is available through the Utah Motion Picture Incentive to productions that spend $1 million locally and have at least 75% resident cast and crew/film 75% of production days in rural areas.
Productions that are eligible to receive Utah film tax credits include animation, documentaries, feature films, pilots, and scripted television.
Qualified expenditures for film production tax credits include production expenditures made in Utah that are subject to state taxes.
Twelve million of the annual funding pool is reserved for productions filming in rural areas.
This state currently has no film tax incentive program in place.
Virginia film incentives include both the Virginia Motion Picture Production Tax Credit Fund which provides a fully refundable tax credit to qualified productions and the Motion Picture Opportunity Fund which provides a grant.
Both programs offer a base incentive of 15%. There is an additional 5% bonus for productions filmed in an economically distressed area of Virginia as defined by the Virginia Film Office and a 10% bonus on payroll expenses for Virginia residents who are first-time actors or first-time members of a production crew.
Productions spending between $250,000 and $1 million in Virginia can receive an additional 10% on resident payroll and productions spending more than $1 million in Virginia can receive an additional 20% on resident payroll.
Eligible production types for the Virginia film tax credit are commercials, documentaries, feature films, pilots, scripted television, and video games. To qualify for these film industry tax incentives, at least 50% of principal photography must be in Virginia.
Qualified expenditures for production incentives include expenses made in Virginia in the form of services or products, including leased products.
Washington film incentives include a 30% rebate on resident labor and local production spend. Projects with a labor force composed of at least 85% Washington residents can claim a rebate of 15% of nonresident below-the-line wages.
Episodic series with a minimum of six episodes produced in Washington State may qualify for a rebate of 35% on resident labor and local spend. A 10% bonus is available for projects that shoot at least half of their production days in a rural county or tell stories of historically underrepresented communities.
Production types eligible for tax incentives in Washington include animation, commercials, documentaries, feature films, pilots, reality TV, and scripted television.
Qualified expenditures include pre-production, production, and post-production costs incurred in Washington.
Additionally, productions with budgets between $20,000 and $1 million can qualify for a 30% to 40% rebate through Washington’s Small Budget Production Initiative (SBPI).
West Virginia film tax incentives provide a 27% transferable tax credit on resident and nonresident labor and local production spending.
In addition to the 27% base credit, the West Virginia Film Office offers a 4% bonus for productions that hire 10 or more West Virginia residents, whether talent or above-the-line/below-the-line crew, during principal photography.
Production types eligible for tax incentives in West Virginia include web series, commercials, documentaries, feature films, pilots, reality TV, and scripted television.
Qualified expenditures include pre-production, production, and post-production costs incurred in West Virginia.
Introduced in 2026, Wisconsin film tax incentives include a 30% transferable tax credit on resident labor and local production spend.
Production types eligible for tax incentives in Wisconsin include feature and short films, scripted and unscripted TV series, documentaries and broadcast advertising.
Qualified expenditures include pre-production, production, and post-production costs incurred in Wisconsin.
This state currently has no film tax incentive program in place.
Film production incentives in the United States are as varied and different from one another as they are plentiful, as you can tell from this list of film tax incentives by state.
While researching and applying for these film industry tax incentives can seem overwhelming, finding the right location for your next project not only makes good production sense, it can save you millions.
For help understanding and learning more about the various film industry tax incentives across the country, check out Wrapbook’s Production Incentive Center. With features like the State Incentive Map, which allows you to easily navigate film tax incentives by state, and the Incentives Comparison Tool, which allows you to compare film tax incentives by state, the Incentive Center is your go-to production incentive resource.
There’s no two ways about it, film production is expensive. The average cost to produce and market a major motion picture in 2026 is around $120 million. Television shows aren’t cheap either; an entire season of television can cost anywhere from $10 million to $135 million to produce.
So it’s no wonder that productions try to save money however they can. One major source of savings comes in the form of film production incentives.
Many states across the country offer lucrative film industry tax incentives that can help productions free up more of their budget for cast, crew, and physical production expenses. For the states, these programs bring film production dollars to their doorstep, spurring job creation, and boosting the local economy.
Film production incentives in the United States are as various as they are plentiful. States offer different types of incentives, and each program has its own rules. Some programs are perfect for big-budget feature films; others are ideal for small commercial production or documentary filmmakers.
In this guide, we will cover the basics of film production incentives before walking through film tax incentives by state.
Production incentives for the entertainment industry first gained traction in the United States during the 1990s as a way of stemming the outflow of production to countries like Canada, Australia, and the United Kingdom.
In 2002, Louisiana, hoping to lure production dollars to the Gulf Coast, followed the lead of burgeoning production hubs like Canada and passed legislation to enact its own film industry tax incentives.
It quickly became apparent that film production incentives were a win-win for both production companies and the states sponsoring these programs.
States benefit when productions relocate to their neck of the woods because spending grows the economy through employment opportunities, revenue, and related infrastructure development. Productions benefit because they can save money—oftentimes a lot of money.
However, the types of production incentives and the rules and regulations of each program vary widely by state.
