Filming Incentives · Comparison
Compare film tax incentives
86 active production incentive programs across 51 states, 8 Canadian provinces, and 43 countries. Every rate is split into the base a production can count on and the ceiling that needs every uplift stacked, so sorting ranks on what you would actually be paid rather than the headline.
Search or filter the table below, then open any jurisdiction to estimate the credit against your spend, see per-project and annual caps, check whether the program has a sunset date, and reach the 241 film offices that administer them.
102 jurisdictions
- Belgium
42-66% (federal + regional)
Tax Shelter + Regional Grants · min None specified · 2 offices
- Greece
40% cash rebate
Cash Rebate · min EUR 60,000 (features); EUR 30,000 (docs) · 1 office
- Malta
40% cash rebate
Cash Rebate · min None specified · 1 office
- Newfoundland and Labrador· Canada
40% on NL resident labour (max 25% of total budget)
Refundable Tax Credit · min CAD 100,000 · 1 office
- Puerto Rico· United States
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified · 1 office
- Qatar
40-50% cash rebate (new 2025)
Cash Rebate · min Varies · 1 office
- Saudi Arabia
40% cash rebate
Cash Rebate · min 5 production days minimum · 2 offices
- Hungary
30% (up to 37.5% effective)
Cash Rebate · min None · 1 office
- British Columbia· Canada
36-40% provincial + 16% federal
Refundable Tax Credit · min None · 6 offices
- California· United States
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend · 8 offices
- Colombia
35-40% (CINA + FFC)
Transferable Tax Credit / Cash Rebate · min Varies by program · 1 office
- Illinois· United States
35% (resident/vendor/post); 30% non-resident labor (max 13)
Transferable Tax Credit · min $100,000 (30+ min); $50,000 (under 30 min) · 2 offices
- Ireland
32-40% (Section 481)
Tax Credit · min EUR 250,000 qualifying Irish expenditure · 1 office
- Australia
30-40% federal + state top-ups
Refundable Tax Offset · min AUD 500K (PDV); AUD 20M (Location Offset) · 11 offices
- France
30-40% (TRIP)
Tax Rebate · min EUR 250,000 qualifying French expenditure · 2 offices
- Georgia· United States
30%
Transferable Tax Credit · min $500,000 · 6 offices
- Germany
30% (DFFF/GMPF) + regional funds
Grant / Production Incentive · min Varies by program · 2 offices
- Iowa· United States
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget · 1 office
- Italy
30-40% transferable
Transferable Tax Credit · min Varies by program · 5 offices
- Kentucky· United States
30-35%
Refundable Tax Credit · min $250,000 (film/TV) / $20,000 (docs/Broadway) · 1 office
- Malaysia
30-35% cash rebate
Cash Rebate · min MYR 2.5M (~$530K) · 1 office
- Morocco
30% cash rebate
Cash Rebate · min MAD 5M (~$500K) · 1 office
- Netherlands
30-35% cash rebate
Cash Rebate · min EUR 100,000 · 1 office
- New Jersey· United States
30% standard; up to 35-40% with studio partner bonus
Transferable Tax Credit (state purchase at 95% for 2026+ approvals) · min $1,000,000 (film); $2,000,000 (digital media) · 2 offices
- New York· United States
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate) · 4 offices
- Ohio· United States
30%
Refundable Tax Credit · min $300,000 · 5 offices
- Poland
30% cash rebate
Cash Rebate · min PLN 2M (~$500K) · 1 office
- Rhode Island· United States
30%
Transferable Tax Credit · min $100,000 · 1 office
- Washington· United States
30-45%
Cash Rebate · min $150K (commercials) / $300K (TV) / $500K (features) · 2 offices
- Wisconsin· United States
30%
Transferable Tax Credit · min $50,000 (under 30 min) / $100,000 (30+ min) · 1 office
- Maryland· United States
28-30%
Transferable Tax Credit · min $250,000 ($25,000 small film) · 3 offices
- West Virginia· United States
27% - 31%
Transferable Tax Credit · min $50,000 · 1 office
- United Kingdom
25.5-39.75% net (AVEC/IFTC)
Payable Expenditure Credit (refundable) · min 10% of core expenditure in UK · 10 offices
- Alabama· United States
25%-35%
Fully Refundable Rebate · min $500,000 · 4 offices
- Arkansas· United States
25%-30%
Transferable Tax Credit or Rebate (production choice) · min $200,000 (production); $50,000 (post-production) · 1 office
- Czech Republic
25% (live-action); 35% (animation/digital)
Cash Rebate · min CZK 15M (~$650K) · 1 office
- Dominican Republic
25% transferable tax credit
Transferable Tax Credit · min $500,000 USD · 1 office
- Iceland
25-35% reimbursement
Cash Reimbursement · min ISK 50M (~$350K) · 1 office
- Jordan
25-45% tiered cash rebate
Cash Rebate · min JOD 100K (~$141K) · 1 office
- Louisiana· United States
25% base + bonuses up to 40%
Transferable; state buyback at 88% net · min $300K qualified Louisiana spend · 5 offices
- Massachusetts· United States
25% production expense + 25% payroll credit
Transferable Tax Credit (up to 90% refundable) · min $50,000 (plus 75% MA spend or shooting days test) · 2 offices
- Minnesota· United States
25% (+ stackable regional rebates up to 25%)
Transferable Tax Credit · min $1,000,000 · 2 offices
- Mississippi· United States
25%-35%
Cash Rebate · min $50,000 · 1 office
- New Mexico· United States
25%-40%
Refundable Tax Credit · min None · 3 offices
- North Carolina· United States
25%
Cash Grant (direct payment) · min $1.5M (features) · 4 offices
- Norway
25% cash rebate
Cash Rebate · min NOK 2M (~$180K) · 1 office
- Oregon· United States
25% (vendors) + 20% (payroll) + 6.2% GOLR
Cash Rebate · min $1,000,000 · 3 offices
- Pennsylvania· United States
25-30%
Transferable Tax Credit · min 60% of total budget in PA · 7 offices
- Portugal
25-30% cash rebate
Cash Rebate · min EUR 500,000 · 1 office
- Quebec· Canada
25-36% provincial + 16-25% federal
Refundable Tax Credit · min None · 3 offices
- Saskatchewan· Canada
25-40% grant
Production Grant · min CAD 100,000 · 1 office
- South Africa
25-35% (currently frozen)
Cash Rebate (currently frozen) · min Varies by program · 4 offices
- Spain
25-54% (national + regional)
Tax Credit · min EUR 1M (national) · 5 offices
- Tennessee· United States
25% grant; 40-50% payroll credit
Grant / Tax Credit · min $200,000 (features); $500K/ep (TV) · 3 offices
- Alberta· Canada
22-30% refundable tax credit
Refundable Tax Credit · min CAD 500,000 · 3 offices
- Hawaii· United States
22% (Oahu) / 27% (neighbor islands)
Refundable Tax Credit · min $100,000 · 2 offices
- Ontario· Canada
21.5-35% provincial + 16-25% federal
Refundable Tax Credit · min None · 5 offices
- Brazil
20-35% (varies by city and program)
Tax Incentive + Cash Rebate (city-level) · min Varies by program · 2 offices
- Colorado· United States
20% base; 22% for Enterprise Zone/rural/urban center
Refundable Income Tax Credit · min $100,000 (in-state); $1,000,000 (out-of-state) · 1 office
- Croatia
20% cash rebate
Cash Rebate · min HRK 1.5M (~EUR 200K) · 1 office
- Indiana· United States
20-30%
Transferable Tax Credit (non-refundable) · min No stated minimum · 1 office
- Missouri· United States
20-42%
Transferable Tax Credit · min $50,000 (approx.) · 3 offices
- Montana· United States
20-30% (Pending Rules)
Transferable Tax Credit · min TBD · 1 office
- Nebraska· United States
20% base (uplifts available)
Transferable Tax Credit · min $25,000 (shorts/docs/commercials); $500,000 (features/TV) · 1 office
- New Zealand
20-40% cash rebate
Cash Rebate · min NZD 4M (international features) · 4 offices
- Oklahoma· United States
20-38%
Cash Rebate · min $25,000 · 6 offices
- Philippines
20-25% FLIP rebate
Cash Rebate (FLIP) · min Varies by program · 1 office
- South Carolina· United States
20% - 30%
Cash Rebate · min $1,000,000 · 2 offices
- South Korea
20-30% (KOFIC location incentive)
Cash Rebate + Tax Credit · min KRW 50M (~$38K) + 3 shoot days · 3 offices
- Utah· United States
20-25%
Refundable Tax Credit / Cash Rebate · min $100K (CFIP) / $500K (MPIP) · 2 offices
- Canada
16-25% federal (stacks with provincial)
Refundable Tax Credit · min None (CPTC); None (PSTC) · 3 offices
- Arizona· United States
15-20% base (up to 27.5% with bonuses)
Refundable Tax Credit · min >50% of principal photography in AZ · 2 offices
- Nevada· United States
15-25%
Transferable Tax Credit · min $500,000 · 1 office
- Thailand
15-30% tiered cash rebate
Cash Rebate · min THB 50M (~$1.4M) for 15% · 1 office
- Virginia· United States
15-20% base + payroll credits
Transferable Tax Credit · min $250,000 · 1 office
- Connecticut· United States
10-30% (tiered by spend level; 30% at $1M+)
Transferable Tax Credit · min $100,000 · 1 office
- Maine· United States
10%-12% wage rebate; 5% non-wage tax credit
Wage Reimbursement + Non-Refundable Tax Credit · min $75,000 · 1 office
- Tasmania· Australia
10% state rebate (40% with federal offset)
Cash Rebate (state) + Tax Offset (federal) · min Varies by program · 1 office
- Texas· United States
5-31%
Cash Grant · min $250,000 · 9 offices
- Alaska· United States
No active program
No active program · 1 office
- Austria
Up to 30% FISA incentive
Grant (FISA) · min EUR 150,000 · 1 office
- Chile
No active program
1 office
- District of Columbia· United States
No active program
1 office
- Florida· United States
No active program
No active program · 10 offices
- Hong Kong
No active program
1 office
- Idaho· United States
No active program
No active program · 1 office
- India
Co-production treaty based (expanding)
Co-Production Treaty + State Incentives · min Varies by treaty/state · 1 office
- Japan
Up to 50% subsidy (capped ~$6.7M)
Grant / Subsidy · min Varies by program · 5 offices
- Kansas· United States
No active program
No active program · 1 office
- Kenya
No active program
1 office
- Manitoba· Canada
Up to 65% labour credit + 16% federal
Refundable Tax Credit · min None · 1 office
- Mexico
Up to 30% transferable tax credit
Transferable Tax Credit · min Varies · 2 offices
- Michigan· United States
No active program
No active program · 1 office
- New Hampshire· United States
No active program
No active program · 1 office
- North Dakota· United States
No active program
No active program · 1 office
- Nova Scotia· Canada
Up to 42% provincial + 16% federal
Refundable Tax Credit · min None · 1 office
- Singapore
Grant-based (varies by program)
Grant · min Varies by grant · 1 office
- South Dakota· United States
No active program
No active program · 1 office
- Taiwan
No active program
1 office
- United Arab Emirates
No active program
2 offices
- Uruguay
No active program
1 office
- Wyoming· United States
No active program
No active program · 3 offices
Checked against official sources 23 July 2026
29 of 102 jurisdictions read from official program pages, 10 with caps recorded and 5 with a sunset dateHeadline figures are for at-a-glance comparison only. Programs change with legislation, and the rate a production actually receives depends on tiers, uplifts, caps, and residency rules. Confirm terms with the film office before committing a budget: every jurisdiction page links to the offices that administer the program and to their official incentive pages.