Illinois offers a transferable film tax credit (transferable for up to one year, with a five-year carryforward under the current program guidelines). Illinois-resident labor and qualified Illinois vendor spend earn 35%, post-production earns 35%, and non-resident labor in a limited set of positions earns 30%.
A 15% labor bonus is available for hires from high-unemployment areas. Minimum spend is $50,000 for short-form projects (under 30 minutes) and $100,000 for long-form (30 minutes or more). Individual compensation is capped at $500,000 per worker.
Non-resident crew are limited to 13 producer-chosen positions (composer, costume designer, director, director of photography, editor, production accountant, production designer, VFX supervisor, and writer), and non-resident actor counts scale with budget (4 under $20 million, 5 up to $40 million, 6 above). Note there is no separate "outside Chicago" bonus. Upload your budget above to see your estimated Illinois credit line by line.
What is the Illinois film tax credit rate?
Illinois-resident labor and qualified vendor spend earn 35%, non-resident labor in limited positions earns 30%, and a 15% bonus applies to hires from high-unemployment areas.
Is the Illinois credit transferable?
Yes — it is transferable for up to one year and carries forward for five years under the current program guidelines.
What is the minimum spend in Illinois?
$50,000 for short-form projects under 30 minutes, or $100,000 for long-form projects of 30 minutes or more.
How many non-resident crew can qualify in Illinois?
Non-resident crew are limited to 13 producer-chosen positions, with non-resident actor counts of 4, 5, or 6 depending on budget tier.
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.