Film Tax Incentives by State & Country
A side-by-side comparison of film tax credits and production incentives across 22 US states and international jurisdictions. Rates, minimum spend, and key caps reflect the program guidelines currently modeled by this calculator. Select any jurisdiction to estimate your own credit from a production budget.
| Jurisdiction | Credit type | Headline rate | Minimum spend | Key cap |
|---|---|---|---|---|
| United States | ||||
| New York | Refundable | 30% (max 40%) | $1M NYC / $250K upstate | ATL $500K + ≤40% |
| Georgia | Transferable | 20% + 10% GEP (max 30%) | $500K | W-2 $500K/person |
| New Jersey | Transferable | 35% wages / 30–35% goods | $1M | ATL $750K/person |
| Illinois | Transferable | 35% resident / 30% non-res | $50K–$100K | $500K/person |
| Pennsylvania | Transferable | 25% (30% at QPF) | ≥60% budget in PA | $12M/project |
| California | Refundable | 35% (max 45%) | $1M | ATL excluded |
| Kentucky | Refundable | 30% (35% resident) | $125K / $250K | $10M/project |
| Louisiana | Transferable | 25% (max 40%) | $300K ($50K screenplay) | $3M/person |
| Massachusetts | Refundable / transferable | 25% + 25% | $50K | $1M payroll threshold |
| New Mexico | Refundable | 25% (max 40%) | — | Performer $5M |
| Minnesota | Transferable | 25% resident / 20% non-res | $1M | ATL $500K (waived QPF) |
| Utah | Refundable (cash tier) | 20%–25% | $500K+ ($100K CFIP) | Post-performance |
| International | ||||
| Hungary | Cash rebate | 30% flat | None | Royalty/producer caps |
| Czech Republic | Cash rebate | 25% / 35% animation | CZK 18M feature | CZK 450M/project |
| United Kingdom | Refundable (AVEC) | 25.5%–39.75% | £1M/slot-hr (HETV) | 80% core cap |
| Ireland | Refundable (§481) | 32% flat | €125K / €250K budget | €125M/project |
| New Zealand | Cash rebate | 20% (25% uplift) | NZ$4M / NZ$250K PDV | — |
| Spain | Tax credit | 30% / 25% | €1M intl (€2M budget) | €20M/project |
| Italy | Transferable | 40% (30% non-EEA ATL) | €250K | €20M/company |
| Germany | Government grant | 30% | €1M feature | €5M/project |
| Australia | Refundable offsets | 30%–40% | A$500K–$20M | Federal offsets exclusive |
| Canada | Refundable | 16% federal + provincial | CAD $1M feature | Provincial stack |
Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.