Film Incentives Calculator

Massachusetts Film Tax Credit

25% Two-Credit Structure

Payroll Credit + Production Expense Credit - 90% Refundable

Massachusetts Program Highlights

• Two-credit structure: Payroll Credit + Production Expense Credit
• 25% on both credits
• No residency requirement - all wages qualify
• $1M threshold: Wages under $1M/person → Payroll Credit
• Wages over $1M/person → Production Expense Credit
• 90% refundable OR transferable
• 5-year carry forward
• 6.25% sales tax exemption on MA purchases
• No sunset date — program has no expiration
• Aggregation: Multiple episodes or commercials for the same client can aggregate to meet the $50K minimum

Production Information

Production Title

Production Type

75% Threshold Requirement

To qualify, you must meet ONE of these thresholds:

75% MA Expense Threshold

At least 75% of total production expenses will be incurred in Massachusetts.

75% Photography Days Threshold

At least 75% of principal photography days will occur in Massachusetts.

Credit Preference

Prefer Refundable Credit (90%)

If checked, 90% of unused credit is refundable. Otherwise, credit is transferable. Unused credit can be carried forward for 5 years.

Credit Summary Preview

Production: (Enter title)
Type: Feature Film
Payroll Credit Rate: 25%
Production Expense Rate: 25%
Meets Threshold: Yes
Credit Type: 90% Refundable
Min Spend: $50,000 over 12 months | Sales Tax Exemption: 6.25%

About the Massachusetts Film Incentive

Massachusetts offers a flexible film credit that is refundable at 90% of the unused amount or transferable at face value. Under the current program guidelines it comprises a 25% payroll credit plus a 25% production-expense credit; wages above a $1 million payroll threshold shift into the production-expense credit.

Minimum spend is $50,000 over a 12-month period. A production qualifies by meeting either a 75% Massachusetts spend threshold or a 75% photography-days threshold. Notably, there is no residency requirement.

Additional benefits include a five-year carryforward and a 6.25% sales-tax exemption on equipment. Loan-out withholding is 5% on payments under $1 million and 9% on payments of $1 million or more. Upload your budget above to see your estimated Massachusetts credit line by line.

Credit type	Refundable at 90% or transferable
Rate	25% payroll + 25% production expense
Payroll threshold	$1M (excess shifts to production credit)
Minimum spend	$50,000 over 12 months
Qualification	75% MA spend OR 75% photography days
Residency requirement	None

Frequently Asked Questions

What is the Massachusetts film credit rate?

It is a 25% payroll credit plus a 25% production-expense credit under the current program guidelines.

Is the Massachusetts credit refundable or transferable?

Both — it is refundable at 90% of the unused amount or transferable at face value.

Is there a residency requirement in Massachusetts?

No. Massachusetts has no residency requirement.

How does a production qualify in Massachusetts?

By meeting either a 75% Massachusetts spend threshold or a 75% photography-days threshold, with at least $50,000 spent over 12 months.

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.