Uncategorised
U.S. Jurisdictions
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Incentives
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ALABAMA
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25% refundable tax credit based on all qualified Alabama expenditures. 35% rebate on all payroll paid to residents of Alabama for the state certified production. An exemption on sales and lodging taxes. |
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ARKANSAS
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20% rebate based on all qualified Arkansas expenditures associated with the production of a state certified production (including resident and non-resident labor). An approved production company may also receive an additional rebate of 10% for the payroll of BTL employees involved in the production who are full-time residents of the state. |
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CALIFORNIA
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20% non-transferable tax credit based on qualified California expenditures for a feature film, MOW, new television series and TV pilot. 25% transferable tax credit based on qualified California expenditures for independent films with a minimum budget. 25% non-transferable tax credit based on qualified California expenditures on a relocating television series that filmed its most recent season outside of California. 5% or 10% credit uplift for expenditures relating to out of zone filming, visual effects, local hire labour, etc. |
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COLORADO
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Up to 20% rebate based on qualified Colorado expenditures.
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CONNECTICUT
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10% or 15% or 30% transferable tax credit based on qualified Connecticut expenditures based on the production’s total expenses or costs. Connecticut also offers a tax credit for infrastructure costs, and exemptions for property, sales and hotel taxes.
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DISTRICT OF COLUMBIA
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Up to 35% rebate based on qualified DC expenditures. Up to 21% rebate based on qualified production expenditures with DC registered vendors, cast or crew that are not subject to taxation in the District. Up to 30% rebate based on qualified personnel expenditures that are subject to taxation in the District. Up to 10% rebate based on qualified personnel expenditures that are not subject to taxation in the District. Up to 50% of the company’s qualified job training expenditures. |
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GEORGIA
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20% transferable tax credit based on qualified Georgia expenditures. In addition, the inclusion of a qualified Georgia promotion on approved projects may serve to increase the effective rate up to 30%. |
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HAWAII
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20-25% refundable tax credit based on qualified Hawaii expenditures.
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ILLINOIS
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30% transferable tax credit based on qualified Illinois expenditures. In addition, salaries of individuals that live in economically disadvantages areas may serve to increase the effective rate up to 45%. |
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KENTUCKY
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35% credit for qualifying expenditures and resident labour in enhanced incentive counties. 30% credit for qualifying expenditures and labour of non-residents in non enhanced incentive counties. |
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LOUISIANA
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Up to 40% tax credit on qualified Louisiana expenditures. Additional credits of 15% for direct payments for services to Louisiana residents and 5% in the event that fifty percent of the VFX budget is for services performed in Louisiana |
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MAINE
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12% refundable credit for certified production wages to Maine residents. 10% refundable credit for certified production wages paid to non-residents. 5% production spend tax credit. |
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MARYLAND
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25% to 27% refundable tax credit based on qualified Maryland expenditures
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MASSACHUSETTS
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25% transferable (or refundable) tax credit; 25% payroll credit; and a sales tax exemption.
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MINNESOTA
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25% rebate based on qualified Minnesota expenditures. |
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MISSISSIPPI
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25% rebate based on qualified Mississippi expenditures, a 30% rebate on resident cast and crew, and a 25% rebate for non-resident cast and crew. In addition, a production is also eligible for a 5% rebate on salaries paid to veterans. |
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MONTANA
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20% rebate based on qualified production expenditures. Additional credit possible for various reasons, without exceeding 35% of production companies base investment. |
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NEVADA
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Up to 25% transferrable tax credit based on qualified Nevada expenditure. |
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NEW JERSEY
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Up to 35% tax credit on eligible New Jersey expenses 30% of said credit relates to productions that film in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer or Salem counties. |
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NEW MEXICO
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25% base credit for eligible New Mexico expenditures, with potential uplifts that can reach a maximum credit capped at 35%. Uplifts include:
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NEW YORK
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25% refundable tax credit for qualified production and post-production costs incurred in-state In addition, qualified labor expenses incurred in certain counties may serve to increase the effective rate up to 35%. |
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NORTH CAROLINA
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25%grant based on all qualified North Carolina expenditures. |
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OHIO
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30% refundable / transferable tax credit based on qualified Ohio expenditures. |
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OKLAHOMA
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20% rebate on qualified Oklahoma expenditures. Additional 7.5% incentive for wages of non-resident crew employees. |
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OREGON
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20% credit based on qualified Oregon Expenditures. 10% credit based on payments made for employee salaries, wages, and benefits for work done in Oregon. |
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PENNSYLVANIA
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25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth. |
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PUERTO RICO
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40% credit for all payments made to residents and companies in Puerto Rico. 20% credit on all payments “Above-the-Line” Non-Resident Talent for services physically performed in Puerto Rico. |
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RHODE ISLAND
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25% transferable tax credit based on qualified Rhode Island expenditures. |
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SOUTH CAROLINA
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30% rebate based on South Carolina supplier expenditures, 25% cash rebate on South Carolina employee wages, and 20% cash rebate on out-of-state performing artists. |
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TENNESSEE
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40% to 50% tax credit of qualified Tennessee expenditures. |
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TEXAS
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5% to 20% grant based on qualified Texas expenditures. |
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UTAH
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20-25% refundable tax credit or a 20% cash rebate based on qualified Utah expenditures. |
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US VIRGIN ISLANDS
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17% transferrable tax credit based on qualified US Virgin Islands expenditures. In addition, a 9% cash rebate is available for all qualified productions, an additional 10% is available with a USVI promotion in the credits, and an additional 10% is awarded if the film is produced in St. Croix, for a maximum cash rebate of up to 29%. |
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VIRGINIA1
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15% to 20% refundable tax credit based on qualified Virginia expenditures. Additional 10% to 20% bonus of the total aggregate payroll for Virginia residents employed in connection with the production. |
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WASHINGTON
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Up to 30% rebate for motion pictures and episodic series with less than six episodes. Up to 25% rebate for episodic series with at least six episodes. Up to 15% rebate for commercials. |
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WEST VIRGINIA
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27% credit based on qualified West Virginia expenditures. |
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[1]The program is currently set to sunset on January 1st, 2027. |
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Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.
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Canadian Jurisdictions
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Incentives
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Canada (Federal)
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25% refundable tax credit based on eligible labour costs (Canadian Content) – CPTC Credit.
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16% refundable tax credit based on eligible labour costs (production services) – PSTC.
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Quebec
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28% refundable tax credit based on eligible labour costs (Quebec Content). Regional bonus, French language bonus, bonus for productions which do not benefit from institutional financial assistance, VFX bonus, etc. may serve to increase the effective rate. Labour expenses are capped at 50% of total production costs. |
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20% of all production costs incurred in Quebec (production services). An additional 16% enhancement for VFX, digital animation and green-screen shooting, when combined with federal production services tax credit brings the effective rate for any eligible production up to 36%.
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Ontario
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35% refundable tax credit based on eligible labour costs (Ontario content). Enhanced rate of 40%for first time productions. |
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Additional10% regional bonus for productions shot or animated in Ontario region.
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21.5% of all qualifying productions costs incurred in Ontario (production services)
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18% refundable tax credit based on eligible Ontario labour expenditures on computer animation and VFX.
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Alberta
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22% or 30% tax credit on eligible production and labour costs.
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Manitoba
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45% refundable tax credit based on eligible labour costs (frequent filmer bonus, Manitoba producer bonus and rural and northern bonus may increase rate to 65%). |
| 38% tax credit based on production costs incurred and paid for labour, goods and services in Manitoba that are directly attributable to the productions of an eligible film. | |
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British Columbia
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35% refundable tax credit based on eligible scriptwriting expenditures directly. |
35% refundable tax credit based on qualified BC eligible labour costs, with the possibility of bonuses for:
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New Brunswick
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Up to 40% of eligible labour costs or an all spend incentive, with 25% of New Brunswick expenditures for variety and service productions or 30% of expenditures for New Brunswick based productions or co-productions.
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New Foundland & Labrador
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The lesser of 40% of qualified expenditures or 25% of the total production costs
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Northwest Territories
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25% cash rebate for eligible NWT expenditures. |
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Additional 15% rebate for recognized positions or NWT resident receiving on-set training.
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Nova Scotia
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32% refundable credit on eligible Nova Scotia expenditures (including labour, goods and services) through the Nova Scotia Film and Television Production Incentive Fund. |
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Up to 60% tax credit on labour associated with the development of digital animation, and an additional labour bonus of 17.5% on animation-specific activities. |
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Nunavut
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27% rebate on eligible Nunavut production goods and service costs for productions that are majority Nunavut ownership. |
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17% rebate on eligible Nunavut production goods and service costs for productions that are equal or minority Nunavut ownership. |
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Prince Edward Island
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32 - 35% rebate on eligible PEI expenditures. |
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Saskatchewan
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Increased budget to $10 Million towards funding film and television productions in Saskatchewan for the 2022-2023 fiscal year.
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Yukon
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Up to 25% rebate of eligible Yukon expenditures. |
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Up to 25% rebate on wages paid for Yukon labour.
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50% rebate for commercials and documentary productions on travel costs.
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Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.
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Nous joindre
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Joe Sisto B.A., M.A., B.C.L., LL.B Avocat Services Juridiques Sisto - Droit des Affaires et du Divertissement |
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| Adresse Postal | Adresse de Bureau |
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121 Boul. Roger Pilon Dollard-des-Ormeaux (Québec) H9B 1A8 CANADA Téléphone : 514 570-0407 à Montréal Téléphone : 323 375-7922 à Los Angeles Télécopieur : 514 683-0922 Courriel : Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser. or Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser. |
4226 Boul. St-Jean (coin Shakespeare) Dollard-des-Ormeaux (Québec) H9G 1X5 CANADA Téléphone : 514 570-0407 ou 514 613-1510 à Montréal Téléphone : 323 375-7922 à Los Angeles Courriel : Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser. or Cette adresse e-mail est protégée contre les robots spammeurs. Vous devez activer le JavaScript pour la visualiser. |
Foreign Jurisdictions
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Incentives
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ABU DHABI
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30% rebate based on qualified Abu Dhabi expenditures.
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AUSTRALIA
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16% tax rebate for films with a minimum qualifying Australian production expenditure (QAPE).
30% rebate for post-production and VFX work in Australia.
Up to 10% for productions wanting to film or undertake post-production within Australia’s states and territories.
30% rebate for non-feature projects and 40% rebate for feature projects for Australian productions and official co-productions.
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AUSTRIA
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Up to 20% non-repayable grant based on eligible Austrian production costs for national productions.
25% grant based on eligible Austrian co-productions expenditures.
30% grant based on international Austrian productions.
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CHINA
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15% tax rate for film companies based in Shanghai with an incentive-laden programme.
40% tax rebate for international films that shoot at the Wanda Studios.
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CHILE
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30% rebate on qualified expenditures with a per-production limit of $3m.
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COLUMBIA
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CINA (Audiovisual Investment in Colombia Certificates) is a tax credit certificate that can be sold, transferred or traded in the financial markets equating to a value of 35% on the total qualifying foreign filming investment in Colombia.
40% rebate on Columbian cinematographic expenses (including local casting, crew hire, equipment rental and location fees).
20% rebate on local film logistic services.
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CROATIA
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25% rebate on qualified Croatian expenditures.
Additional 5% rebate for productions that film in less-developed parts of the country.
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CZECH REPUBLIC
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20% rebate on goods and services provided by Czech companies or people.
66% rebate for international costs paid to non-Czech cast and crew on the withholding tax actually paid.
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CYPRUS
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40% rebate on eligible Cyprus expenditures.
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| DOMINICAN REPUBLIC |
25% transferable tax credit based on all above and below-the-line eligible expenditures. |
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ESTONIA
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Up to 30% rebate based on qualified Estonian expenditures. |
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FIJI
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20% tax rebate on qualified expenditures.
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FRANCE
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30% rebate based on qualified France expenditures (or 40%, if the French VFX expenses are more than €2M).
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GERMANY
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20% to 25% rebate based on qualified German expenditures.
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GREECE
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40% rebate on qualified Greek expenditures. |
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HUNGARY
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30% tax credit based on qualified Hungarian expenditures.
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ICELAND
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Up to 35% rebate based on qualified Icelandic expenditures.
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| IRELAND | 32% rebate based on qualified Irish expenditures, with an additional 3% uplift for projects produced in regions outside Dublin/Wicklow and Cork City and Country. |
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ITALY
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40% tax credit based on qualified Italian expenditures.
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KINGDOM OF JORDAN
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10% to 25% rebate on eligible expenses for all film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
10% to 15% rebate on eligible expenses for Arab film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
10% to 15% rebate on eligible expenses for Jordanian film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
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LATVIA
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20% cash rebate on qualified Latvia expenditures.
Up to 25% rebate for productions that feature Riga in the story and work locally.
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LITHUANIA
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30% tax credit based on qualified Lithuanian expenditures.
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MACEDONIA
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20% rebate based on qualified Macedonian expenditures.
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MALAYSIA
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30% cash rebate on all Qualifying Malaysian Production Expenditure (QMPE).
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MALTA
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25% grants based on qualified Malta expenditures.
Additional 2% increase if Malta is featured in a cultural context.
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MAURITIUS
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30% credit on all the Qualifying Production Expenditures (QPPE) incurred by a film producer.
Up to 40% rebate will be applicable on Qualifying Production Expenditures (QPE) incurred locally.
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MOROCCO
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30% rebate based on qualified Morocco expenditures. |
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NETHERLANDS
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Up to 35% based on eligible production costs.
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NEW ZEALAND
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40% cash rebate on qualifying New Zealand production expenditures.
Additional 5% uplift for international productions that offer significant economic benefits to New Zealand.
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NORWAY
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25% grant based on qualified Norway expenditures.
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PANAMA
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25% rebate on qualified Panama expenditures.
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POLAND
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30% tax incentive for qualified Poland expenditures.
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PORTUGAL
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Up to 25% rebate based on qualified Portuguese expenditures.
Additional 5% bonus is available for productions that specifically showcase Portuguese culture or shoot outside the country’s main cities of Lisbon and Porto.
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SERBIA
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25% rebate for qualifying Serbian expenditures.
20% rebate for TV commercials.
30% rebate for feature films with Serbian spend of minimum 5 million euros.
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SOUTH AFRICA
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25% rebate for qualifying South African expenditures.
Additional 5% uplift for projects that also undertake post-production work.
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SOUTH KOREA
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20% to 25% rebate on production costs spent in-country by foreign audiovisual works.
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SPAIN
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At national level:
At regional level:
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TAIWAN
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Up to 30% cash rebate on a minimum local spend of $1m for feature films.
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UNITED KINGDOM
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25% rebate for qualifying UK expenditures.
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Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.
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Liens
| Guildes des acteurs et syndicats
Screen Actors Guild (SAG) http://www.sag.org/ Union des Artistes (UDA) http://www.uniondesartistes.com/ American Federation of Television and Radio Artists (AFTRA) http://www.aftra.com/aftra/aftra.htm Alliance of Canadian Cinema, Television and Radio Artists (ACTRA) http://www.actra.ca/actra/control/main Actors' Equity http://www.actorsequity.org/ Union of B.C. Performers http://www.ubcp.com/ Canadian Actors' Equity Association http://www.caea.com/EquityWeb/default.aspx Writers Guild of America (WGA), West http://www.wga.org/ Writers Guild of America (WGA), East http://www.wgaeast.org/ Writers Guild of Canada (WGC) http://www.writersguildofcanada.com/ Société des Auteurs de Radio, Télévision et Cinéma (SARTEC) http://www.sartec.qc.ca/ Association Québécoise des Auteurs Dramatiques http://www.aqad.qc.ca/ Union des Ecrivaines et Ecrivains Québécois http://www.uneq.qc.ca/ Directors Guild of Canada (DGC) http://www.dgc.ca/ Directors Guild of America (DGA) http://www.dga.org/index2.php3?chg= Le Conseil du Québec de la Guilde canadienne des réalisateurs http://www.cqgcr.ca/ang/home.html Association des réalisateurs et réalisatrices du Québec (ARRQ) http://www.arrq.qc.ca/html/index.html International Alliance of Theatrical Stage Employees, Moving Picture Technicians, Artists and Allied Crafts of the United States, Its Territories and Canada (IATSE) http://www.iatse-intl.org/home.html Alliance québécoise des techniciens de l'image et du son (AQTIS) http://www.aqtis.qc.ca/ Canadian Film and Television Production Association (CFTPA) http://www.cftpa.ca/ Regroupement des Producteurs Multimédia http://www.rpm-qc.com/ Association des Producteurs de Films et de Télévision du Québec (APFTQ) http://www.apftq.qc.ca/en/index.asp Motion Picture Association of America (MPAA) http://www.mpaa.org/ Canadian Motion Picture Distributors Association (CMPDA) http://www.cmpda.ca/ Telefilm Canada http://www.telefilm.gc.ca/accueil.asp Société de développement des entreprises culturelles (SODEC) http://www.sodec.gouv.qc.ca/ Canadian Audio-Visual Certification Office (CAVCO) http://www.pch.gc.ca/pgm/bcpac-cavco/index-eng.cfm Centre national du cinéma et de l'image animée (CNC) http://www.cnc.fr/Site/Template/Accueil.aspx?SELECTID=614&&t=1 Ontario Media Development Corporation (OMDC) http://www.omdc.on.ca/site11.aspx Manitoba Film and Music http://www.mbfilmmusic.ca/ Montreal Film and Television Commission http://www.montrealfilm.com/ National Film Board of Canada (NFB) http://www.nfb.ca/ Canadian Radio-television and Telecommunications Commission (CRTC) http://www.crtc.gc.ca/ The Internet Movie Database (IMDb) http://www.imdb.com/ Box Office Mojo http://www.boxofficemojo.com/ Society of Composers, Authors and Music Publishers of Canada (SOCAN) http://www.socan.ca/ Société professionnelle des auteurs et des compositeurs du Québec http://www.spacq.qc.ca/html/ Guilde des musiciens du Québec http://www.gmmq.com/public/fr/index.asp Canadian Musical Reproduction Rights Agency (CMRRA) http://www.cmrra.ca/default.htm Canadian Recording Industry Association (CRIA) www.cria.ca/ Association québécoise de l'industrie du disque, du spectacle et de la vidéo (ADISQ) http://www.adisq.com/ American Federation of Musicians (AMF) http://www.afm.org/ ASCAP http://www.ascap.com/index.aspx BMI http://bmi.com/ Canadian Film Institute http://www.cfi-icf.ca/ American Film Institute (AFI) http://www.afi.com/ Cinémathèque Québécoise http://www.cinematheque.qc.ca/ Toronto International Film Festival (TIFF) http://tiff.net/default.aspx American Film Market (AFM) http://www.ifta-online.org/afm/home.asp Festival de Cannes http://www.festival-cannes.fr/en.html International Film and Multimedia Market (MIFED) http://www.mifed.com/default_e.asp MIPCOM http://www.mipworld.com/MIPCOM/ Sundance Film Festival http://festival.sundance.org/2010/ Montreal World Film Festival http://www.ffm-montreal.org/en_index.html Berlin International Film Festival http://www.berlinale.de/en/HomePage.html |
