The minimum in-state spend is $100,000.

There is a base credit of 22% for any production cost incurred on the island of Oahu and a base credit of 27% for any production cost incurred on neighbor islands (Big Island, Kauai, Lanai, Maui, and Molokai). A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county.

Each taxpayer claiming the credit must submit an independent third-party audit verifying qualified production costs and local-hiring information.

Additionally qualified productions must give 0.1% of their spend to a local public school or university, and 0.2% of their tax credit rebate must go to the Hawaii Film and Creative Industries Development Fund.

Local Hire Bonus: a 5% bump for qualified productions with a workforce of at least 80% local hires.

Neighbor Island Bonus: production costs incurred on islands other than Oahu (Big Island, Kauai, Lanai, Maui, and Molokai) earn a base credit of 27%.

Submit the Pre-Production Registration Form or the Split Year Pre-Production Registration Form (for productions shot over two consecutive tax years). These forms must be submitted online and as a signed hard copy mailed to the Hawaii Film Office. 

These forms must be submitted at least one week prior to the first Hawaii shoot date, during development or preproduction.

Qualified production costs include all in-state costs incurred by a qualified production that are subject to the general excise tax or income tax.

Commercials may bundle production expenses of more than one commercial to meet the $100,000 minimum spend if production of all projects was under the same company. 

Out of state business entities must register to conduct business activities in Hawaii by applying for and obtaining a Certificate of Authority from the Department of Commerce & Consumer Affairs.

Productions are required to: make reasonable efforts to hire local talent and crew; and provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries.

Screen credit may be waved in exchange for alternative marketing opportunities, approved by the department of business, economic development, and tourism, that offer equal or greater promotional value to the state than the shared-card, end-title screen credit.