Louisiana's Motion Picture Tax Credit, offered under Act 44, is transferable — commonly monetized at about 90% of face value, or roughly 88% net after a typical 2% broker fee. The base rate is 25%.
A stack of uplifts can raise the rate to a maximum of 40%: 15% on Louisiana-resident payroll (on the first $3 million, for natural persons), 10% for a Louisiana screenplay, 5% for out-of-zone work outside the New Orleans metro area, and 5% for VFX. Minimum spend is $300,000, or $50,000 with a Louisiana screenplay. Per-person compensation is capped at $3 million, above-the-line is capped at 40% of Louisiana spend, and related-party above-the-line is capped at 12% of in-state spend, within a $125 million annual program.
Note that television-series and Qualified Production Facility bonuses do not stack, and eight New Orleans-metro parishes are excluded from the out-of-zone bonus. Upload your budget above to see your estimated Louisiana credit line by line.
What is the Louisiana film tax credit rate?
The base rate is 25%, and uplifts for resident payroll, a Louisiana screenplay, out-of-zone work, and VFX can raise it to a maximum of 40%.
How is the Louisiana credit monetized?
It is transferable and commonly sold at about 90% of face value, roughly 88% net after a typical 2% broker fee.
What is the minimum spend in Louisiana?
$300,000 in general, or $50,000 for a production with a Louisiana screenplay.
Do Louisiana bonuses stack?
Television-series and Qualified Production Facility bonuses do not stack, and eight New Orleans-metro parishes are excluded from the out-of-zone bonus.
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.