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Entertainment & Business Law Services - Sisto

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U.S. Jurisdictions

Jurisdiction	Incentives
ALABAMA	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.

ARKANSAS	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.

CALIFORNIA	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.

COLORADO	Up to 20% rebate based on qualified Colorado expenditures.

CONNECTICUT	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.

DISTRICT OF COLUMBIA	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.

GEORGIA	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%.

HAWAII	20-25% refundable tax credit based on qualified Hawaii expenditures.

ILLINOIS	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%.

KENTUCKY	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.

LOUISIANA	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

MAINE	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.

MARYLAND	25% to 27% refundable tax credit based on qualified Maryland expenditures

MASSACHUSETTS	25% transferable (or refundable) tax credit; 25% payroll credit; and a sales tax exemption.

MINNESOTA	25% rebate based on qualified Minnesota expenditures.

MISSISSIPPI	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.

MONTANA	20% rebate based on qualified production expenditures. Additional credit possible for various reasons, without exceeding 35% of production companies base investment.

NEVADA	Up to 25% transferrable tax credit based on qualified Nevada expenditure.

NEW JERSEY	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.

NEW MEXICO	25% base credit for eligible New Mexico expenditures, with potential uplifts that can reach a maximum credit capped at 35%. Uplifts include: Additional 5% credit for pilots Additional 5% credit for qualified production facilities (QPF) Additional 5% credit for specific rural filming zones

NEW YORK	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%.

NORTH CAROLINA	25%grant based on all qualified North Carolina expenditures.

OHIO	30% refundable / transferable tax credit based on qualified Ohio expenditures.

OKLAHOMA	20% rebate on qualified Oklahoma expenditures. Additional 7.5% incentive for wages of non-resident crew employees.

OREGON	20% credit based on qualified Oregon Expenditures. 10% credit based on payments made for employee salaries, wages, and benefits for work done in Oregon.

PENNSYLVANIA	25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth.

PUERTO RICO	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.

RHODE ISLAND	25% transferable tax credit based on qualified Rhode Island expenditures.

SOUTH CAROLINA	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.

TENNESSEE	40% to 50% tax credit of qualified Tennessee expenditures.

TEXAS	5% to 20% grant based on qualified Texas expenditures.

UTAH	20-25% refundable tax credit or a 20% cash rebate based on qualified Utah expenditures.

US VIRGIN ISLANDS	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%.

VIRGINIA¹	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.

WASHINGTON	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.

WEST VIRGINIA	27% credit based on qualified West Virginia expenditures.

[1]The program is currently set to sunset on January 1st, 2027.
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.

Canadian Jurisdictions

Jurisdiction	Incentives
Canada (Federal)	25% refundable tax credit based on eligible labour costs (Canadian Content) – CPTC Credit.
	16% refundable tax credit based on eligible labour costs (production services) – PSTC.

Quebec	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.
	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%.

Ontario	35% refundable tax credit based on eligible labour costs (Ontario content). Enhanced rate of 40%for first time productions.
	Additional10% regional bonus for productions shot or animated in Ontario region.
	21.5% of all qualifying productions costs incurred in Ontario (production services)
	18% refundable tax credit based on eligible Ontario labour expenditures on computer animation and VFX.

Alberta	22% or 30% tax credit on eligible production and labour costs.

Manitoba	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.

British Columbia	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: 12.5% refundable tax credit based on region 6% refundable tax credit where a minimum of one day of principal photography is in a distant location 30% credit film training tax credit, or 3% for the production for the tax year – whichever is less 16% tax credit for qualified BC labour expenditures in digital animation or VFX

New Brunswick
	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.

New Foundland & Labrador
	The lesser of 40% of qualified expenditures or 25% of the total production costs

Northwest Territories	25% cash rebate for eligible NWT expenditures.
	Additional 15% rebate for recognized positions or NWT resident receiving on-set training.

Nova Scotia	32% refundable credit on eligible Nova Scotia expenditures (including labour, goods and services) through the Nova Scotia Film and Television Production Incentive Fund.
	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.

Nunavut	27% rebate on eligible Nunavut production goods and service costs for productions that are majority Nunavut ownership.
	17% rebate on eligible Nunavut production goods and service costs for productions that are equal or minority Nunavut ownership.

Prince Edward Island	32 - 35% rebate on eligible PEI expenditures.

Saskatchewan	Increased budget to $10 Million towards funding film and television productions in Saskatchewan for the 2022-2023 fiscal year.

Yukon	Up to 25% rebate of eligible Yukon expenditures.
	Up to 25% rebate on wages paid for Yukon labour.
	50% rebate for commercials and documentary productions on travel costs.

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.

Contact

Sisto Entertainment & Business Law Services Inc.

Mailing Address

Office Address

121 Roger Pilon Blvd.

Dollard-des-Ormeaux (Quebec) H9B 1A8

CANADA

4226 St-Jean Blvd. (corner Shakespeare)
Suite 309

Dollard-des-Ormeaux (Quebec) H9G 1X5

CANADA

Joe Sisto B.A., M.A., B.C.L., LL.B

Attorney

Tel: 514 613-1510 ext. 101 in Montreal

Cell: 514 570-0407

Tel: 323 375-7922 in Los Angeles

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Daniel Bachner B.Comm., LL.B., J.D.

Attorney

Tel: 514 613-1510 ext. 102 in Montreal

Cell: 514 561-4530

Tel: 323 375-7922 in Los Angeles

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Alexandru Andreescu LL.B

Attorney

Tel: 514 613-1510 ext. 104 in Montreal

Cell: 514 924-8154

Tel: 323 375-7922 in Los Angeles

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Foreign Jurisdictions

Jurisdiction	Incentives
ABU DHABI	30% rebate based on qualified Abu Dhabi expenditures.

AUSTRALIA	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.

AUSTRIA	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.

CHINA	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.

CHILE	30% rebate on qualified expenditures with a per-production limit of $3m.

COLUMBIA	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.

CROATIA	25% rebate on qualified Croatian expenditures. Additional 5% rebate for productions that film in less-developed parts of the country.

CZECH REPUBLIC	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.

CYPRUS	40% rebate on eligible Cyprus expenditures.

DOMINICAN REPUBLIC	25% transferable tax credit based on all above and below-the-line eligible expenditures.

ESTONIA	Up to 30% rebate based on qualified Estonian expenditures.

FIJI	20% tax rebate on qualified expenditures.

FRANCE	30% rebate based on qualified France expenditures (or 40%, if the French VFX expenses are more than €2M).

GERMANY	20% to 25% rebate based on qualified German expenditures.

GREECE	40% rebate on qualified Greek expenditures.

HUNGARY	30% tax credit based on qualified Hungarian expenditures.

ICELAND	Up to 35% rebate based on qualified Icelandic expenditures.

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.

ITALY	40% tax credit based on qualified Italian expenditures.

KINGDOM OF JORDAN	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.

LATVIA	20% cash rebate on qualified Latvia expenditures. Up to 25% rebate for productions that feature Riga in the story and work locally.

LITHUANIA	30% tax credit based on qualified Lithuanian expenditures.

MACEDONIA	20% rebate based on qualified Macedonian expenditures.

MALAYSIA	30% cash rebate on all Qualifying Malaysian Production Expenditure (QMPE).

MALTA	25% grants based on qualified Malta expenditures. Additional 2% increase if Malta is featured in a cultural context.

MAURITIUS	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.

MOROCCO	30% rebate based on qualified Morocco expenditures.

NETHERLANDS	Up to 35% based on eligible production costs.

NEW ZEALAND	40% cash rebate on qualifying New Zealand production expenditures. Additional 5% uplift for international productions that offer significant economic benefits to New Zealand.

NORWAY	25% grant based on qualified Norway expenditures.

PANAMA	25% rebate on qualified Panama expenditures.

POLAND	30% tax incentive for qualified Poland expenditures.

PORTUGAL	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.

SERBIA	25% rebate for qualifying Serbian expenditures. 20% rebate for TV commercials. 30% rebate for feature films with Serbian spend of minimum 5 million euros.

SOUTH AFRICA	25% rebate for qualifying South African expenditures. Additional 5% uplift for projects that also undertake post-production work.

SOUTH KOREA	20% to 25% rebate on production costs spent in-country by foreign audiovisual works.

SPAIN	At national level: Up to 30% tax rebate for the executive producer (registered in ICAA) of a foreign film or audiovisual production spending a minimum of €1M in Spain (€200,000 for animation projects) At regional level: 35% rebate based on qualified Navarre expenditures 50-45%tax rebate for foreign productions in the Canary Islands 50-45%tax credit for investment in Spanish productions in the Canary Islands

TAIWAN	Up to 30% cash rebate on a minimum local spend of $1m for feature films.

UNITED KINGDOM	25% rebate for qualifying UK expenditures.

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.

Links

Actors' Guilds & Unions

Screen Actors Guild (SAG) - American Federation of Television and Radio Artists (AFTRA) https://www.sagaftra.org/

Union des Artistes (UDA) https://uda.ca/

Alliance of Canadian Cinema, Television and Radio Artists (ACTRA) https://www.actra.ca/

Actors' Equity https://www.actorsequity.org/

Union of B.C. Performers https://www.ubcpactra.ca/

Canadian Actors' Equity Association https://www.caea.com/

Writers' Guilds and Unions

Writers Guild of America (WGA), West https://www.wga.org/

Writers Guild of America (WGA), East https://www.wgaeast.org/

Writers Guild of Canada (WGC) https://www.writersguildofcanada.com/

Société des Auteurs de Radio, Télévision et Cinéma (SARTEC) http://www.sartec.qc.ca/

Association Québécoise des Auteurs Dramatiques https://www.aqad.qc.ca/_accueil

Union des Ecrivaines et Ecrivains Québécois https://www.uneq.qc.ca/

Directors' Guilds

Directors Guild of Canada (DGC) https://www.dgc.ca/

Directors Guild of America (DGA) https://www.dga.org/

Association des réalisateurs et réalisatrices du Québec (ARRQ) https://arrq.quebec/realisateurs

Technicians' Unions

International Alliance of Theatrical Stage Employees, Moving Picture Technicians, Artists and Allied Crafts of the United States, Its Territories and Canada (IATSE) https://iatse.net/

Alliance québécoise des techniciens de l'image et du son (AQTIS) https://aqtis514iatse.com/

Producers' & Distributors' Associations

Canadian Media Producers Association (CMPA) https://cmpa.ca/

Québec Film and Television Council https://bctq.ca/

Regroupement des Producteurs Multimédia https://www.xnquebec.co/

Association Québécoise de la production Médiatique https://www.aqpm.ca/

Motion Picture Association of America (MPAA) https://www.motionpictures.org/

Government Organizations

Telefilm Canada https://telefilm.ca/en/

Société de développement des entreprises culturelles (SODEC) https://sodec.gouv.qc.ca/

Canadian Heritage https://www.canada.ca/en/canadian-heritage.html

Canadian Audio-Visual Certification Office https://www.canada.ca/en/canadian-heritage/services/funding/cavco-tax-credits.html