Free Tool
Film Tax Incentive Finder
Search film tax incentives by state and country. Filter transferable credits, cash rebates, and grants across 31 jurisdictions to see where your production spend can work hardest. General ranges for orientation. Verify every figure with the film office.
Most films finance part of their budget with soft money: government incentives that return a share of qualifying local spend. The mechanism matters as much as the headline percentage. A transferable credit can be sold for cash, a refundable credit is paid even with no tax liability, a rebate is paid after an audit, and a grant is awarded from a public fund. Use the finder below to compare programs, then confirm the current terms directly with each jurisdiction before you build them into a budget.
Incentive programs change frequently. The figures below are general ranges for orientation only, not current official rates. Verify current rates, caps, minimum spend, sunset dates, and eligibility with the jurisdiction's film office before relying on any figure. This is not tax or legal advice.
Showing 31 of 31 jurisdictions
Georgia
US
- Headline incentive
- Roughly 20 to 30 percent transferable credit, with an uplift for an approved promotional logo
- Minimum spend
- Generally a minimum qualified spend in the low hundreds of thousands of dollars
- Notable notes
- Credit is transferable and widely brokered on a secondary market. No annual program cap has historically applied. One of the most used US programs.
New Mexico
US
- Headline incentive
- Roughly 25 to 40 percent refundable credit depending on uplifts
- Minimum spend
- No high floor for the base credit; uplifts tied to rural filming and qualified facilities
- Notable notes
- Refundable credit. Additional uplift for using a qualified production facility and for filming outside the main metro zones. Annual program cap applies.
Louisiana
US
- Headline incentive
- Roughly 25 to 40 percent credit with local and payroll uplifts
- Minimum spend
- Generally a minimum in-state spend threshold applies per project
- Notable notes
- Partially transferable or state-buyback structure. Uplifts for Louisiana screenplay and in-state labor. Annual issuance cap applies.
New York
US
- Headline incentive
- Roughly 30 percent refundable credit on qualified production and post costs, with regional uplifts
- Minimum spend
- Thresholds vary by facility size and production type
- Notable notes
- Refundable. Separate post-production credit track. Additional uplift for qualifying upstate labor. Large annual allocation.
California
US
- Headline incentive
- Roughly 20 to 25 percent credit, with uplifts for out-of-zone filming and specified labor
- Minimum spend
- Minimum qualified spend thresholds vary by project category
- Notable notes
- Allocated by a competitive jobs-ratio application rather than first come first served. Program cap applies. Nonrefundable for many applicants but transferable for independents.
Illinois
US
- Headline incentive
- Roughly 30 percent credit with an additional uplift for hiring from underrepresented areas
- Minimum spend
- Generally a modest minimum in-state spend per project
- Notable notes
- Transferable credit. Extra uplift tied to diversity hiring and to nonresident wages under certain conditions.
New Jersey
US
- Headline incentive
- Roughly 30 to 35 percent credit with diversity and studio-partner uplifts
- Minimum spend
- A share of total spend must occur in state; thresholds vary
- Notable notes
- Transferable. Additional uplift for approved diversity plans and for designated studio partners. Annual cap applies.
Oklahoma
US
- Headline incentive
- Roughly 20 to 38 percent cash rebate depending on uplifts
- Minimum spend
- Minimum qualifying spend threshold per project applies
- Notable notes
- Cash rebate program with uplifts for rural filming, using a soundstage, and hiring Oklahoma labor. Annual program cap applies.
Kentucky
US
- Headline incentive
- Roughly 30 to 35 percent refundable credit
- Minimum spend
- Lower minimum spend for Kentucky-based companies than for out-of-state applicants
- Notable notes
- Refundable credit. Enhanced rate for filming in economically distressed counties and for resident labor.
Canada (Federal)
Canada
- Headline incentive
- Federal PSTC is roughly 16 percent of qualified Canadian labor; a separate domestic-content credit track exists
- Minimum spend
- No fixed spend floor for the labor-based credit; qualification is content and labor based
- Notable notes
- Federal credits generally stack on top of provincial credits, so total support can be substantially higher. Two separate tracks: service production and Canadian content.
Ontario
Canada
- Headline incentive
- Provincial service credit roughly in the low-to-mid 20s percent of qualifying spend, with a computer animation and VFX uplift
- Minimum spend
- No high floor; thresholds depend on the credit stream
- Notable notes
- Stacks with the federal credit. Separate enhanced credit for domestic productions and for animation and VFX labor.
British Columbia
Canada
- Headline incentive
- Provincial service credit roughly in the high-20s to low-30s percent of qualifying BC labor, with regional and VFX uplifts
- Minimum spend
- Labor-based; no fixed total-spend floor
- Notable notes
- Stacks with the federal credit. Additional uplifts for filming outside the Vancouver zone and for digital animation and VFX work.
Quebec
Canada
- Headline incentive
- Provincial service credit roughly 20 to 25 percent of qualifying spend with a VFX and CGI uplift
- Minimum spend
- No high floor; qualification is labor and spend based
- Notable notes
- Stacks with the federal credit. Notable additional uplift for computer-generated imagery and green-screen work.
United Kingdom
Europe
- Headline incentive
- Audio-Visual Expenditure Credit is roughly a mid-20s to low-30s percent headline credit on qualifying UK spend, with a higher band for animation and children's content
- Minimum spend
- A minimum share of core spend must be UK-qualifying; a cultural test or treaty qualification is required
- Notable notes
- Expenditure-credit model. Requires passing the BFI cultural test or qualifying as an official co-production. Qualifying spend is typically capped as a share of total core spend.
Ireland
Europe
- Headline incentive
- Section 481 is roughly a low-30s percent credit with a regional uplift, plus a higher band for qualifying feature animation and VFX
- Minimum spend
- Minimum qualifying spend threshold applies per project
- Notable notes
- Payable credit administered through the tax system. Regional uplift for productions in designated areas. Cultural certification required.
Hungary
Europe
- Headline incentive
- Roughly a low-30s percent rebate on qualifying Hungarian and, within limits, non-Hungarian spend
- Minimum spend
- Registration and a qualification test apply; no high floor
- Notable notes
- Cash rebate administered by the national film office. A portion of non-Hungarian spend can qualify within a defined cap. Widely used for large service productions.
Czech Republic
Europe
- Headline incentive
- Roughly 20 to 25 percent rebate on qualifying local spend and on capped foreign labor
- Minimum spend
- Minimum spend thresholds and a cultural test apply
- Notable notes
- Cash rebate with an annual program allocation that can be exhausted. Foreign cast and crew withholding can qualify within limits.
Malta
Europe
- Headline incentive
- Roughly a mid-to-high 30s percent cash rebate on eligible expenditure
- Minimum spend
- Minimum spend and cultural test requirements apply
- Notable notes
- Cash rebate paid after an audit. Uplifts tied to featuring Malta or the EU culturally. Strong for water and period productions.
Italy
Europe
- Headline incentive
- Roughly a low-to-mid 30s percent tax credit for qualifying international and domestic productions
- Minimum spend
- Eligibility caps and a cultural test apply
- Notable notes
- Tax credit usable against several Italian tax liabilities and transferable in defined circumstances. Executive-producer or service-company structure typically required.
France
Europe
- Headline incentive
- The TRIP international credit is roughly a 30 to 40 percent credit on qualifying French spend
- Minimum spend
- Minimum French spend threshold and a cultural test apply per project
- Notable notes
- Credit administered by the CNC. Requires a French production-services company and passing a points-based cultural test. Per-project cap applies.
Spain
Europe
- Headline incentive
- Roughly a high-20s to low-30s percent credit, with enhanced regional rates in the Canary Islands and some territories
- Minimum spend
- Minimum spend thresholds apply and differ by region
- Notable notes
- National credit with substantially higher regional variants in the Canary Islands, Navarre, and the Basque Country. Per-project caps apply.
Germany
Europe
- Headline incentive
- DFFF and regional funds provide roughly 20 to 30 percent grant support on qualifying German spend
- Minimum spend
- Minimum German spend and spend-ratio requirements apply
- Notable notes
- Selective and automatic grant funds rather than a tax credit. Regional funds can stack with the federal fund up to defined limits.
Iceland
Europe
- Headline incentive
- Roughly a mid-20s to mid-30s percent reimbursement on qualifying Icelandic costs
- Minimum spend
- Registration and qualifying-cost rules apply; no high floor
- Notable notes
- Cash reimbursement of a share of costs incurred in Iceland. Popular for landscape-driven productions.
Australia (Federal)
Asia Pacific
- Headline incentive
- The Location Offset is roughly a low-30s percent rebate on qualifying Australian spend; separate PDV and Producer offsets exist
- Minimum spend
- Minimum qualifying Australian production expenditure threshold applies
- Notable notes
- Federal offsets can combine with state and territory incentives. Separate post, digital, and visual-effects offset for work done in Australia.
New Zealand
Asia Pacific
- Headline incentive
- The International Screen Production Rebate is roughly 20 percent, with a possible additional uplift for significant economic benefit
- Minimum spend
- Minimum qualifying New Zealand expenditure threshold applies
- Notable notes
- Cash grant rebate. The additional uplift is discretionary and tied to a significant-economic-benefit test. Strong post and VFX sector.
Fiji
Asia Pacific
- Headline incentive
- Roughly a mid-to-high 30s percent rebate on qualifying Fijian production expenditure
- Minimum spend
- Minimum spend threshold and per-project cap apply
- Notable notes
- Cash rebate with a per-project ceiling. Popular for island and marine-set productions.
Thailand
Asia Pacific
- Headline incentive
- Roughly a mid-teens to low-20s percent cash rebate with uplifts for local hires and cultural promotion
- Minimum spend
- Minimum spend threshold applies per project
- Notable notes
- Cash rebate administered by the national film office. Uplifts for employing Thai key crew and for positive cultural depiction.
South Africa
Other
- Headline incentive
- Roughly 20 to 25 percent rebate on qualifying South African production spend for foreign productions
- Minimum spend
- Minimum qualifying spend threshold applies
- Notable notes
- Cash rebate administered through the trade and industry department. Additional support possible for co-productions and post work.
Morocco
Other
- Headline incentive
- Roughly a low-20s percent rebate on qualifying local spend
- Minimum spend
- Minimum spend threshold and local-spend rules apply
- Notable notes
- Cash rebate popular for desert and historical productions. Verify current administration and payout timing with the local film commission.
Dominican Republic
Other
- Headline incentive
- Roughly a mid-20s percent transferable credit on qualifying local spend
- Minimum spend
- Minimum spend threshold applies per project
- Notable notes
- Transferable credit against Dominican income tax. Established soundstage and water-tank facilities. Verify transfer mechanics locally.
Colombia
Other
- Headline incentive
- A cash rebate of roughly 20 to 40 percent on qualifying services and logistics, plus a separate transferable-certificate scheme
- Minimum spend
- Minimum spend thresholds apply and differ by scheme
- Notable notes
- Two mechanisms: a cash film fund rebate and a transferable audiovisual investment certificate. Terms and caps differ between them.
Turn soft money into a real capital stack
An incentive is one line in your financing plan. Read our guide to how credits, rebates, and grants combine with equity and gap, then model your own stack. FILM.FUND helps you match soft-money strategy to matched capital providers.
How to read these programs
Headline rate is only the start. What actually reaches your budget depends on what counts as qualifying spend, whether nonresident labor qualifies, the minimum spend floor, the annual program cap (which can be exhausted mid-year), and how long the money takes to arrive. A high rate you can only realize a year after wrap has a very different cash-flow profile from a smaller rebate paid soon after audit. Read the mechanism, not just the number.
Stacking and co-productions
In some places incentives stack. Canadian federal credits generally sit on top of provincial credits, so the combined support is higher than either alone. Official co-productions under a bilateral treaty can unlock incentives in more than one country. These structures are powerful but paperwork-heavy, and they change. Treat anything you read here as a prompt to ask the film office a precise question, not as a final answer.
Incentive programs change frequently. The figures here are general ranges for orientation only, not current official rates. Verify current rates, caps, minimum spend, sunset dates, and eligibility with the jurisdiction's film office before relying on any figure. This is not tax or legal advice. FILM.FUND is a software platform, not a tax advisor or broker-dealer.