Which state has the best film tax incentive?

On the rate that applies to all qualified spend, Puerto Rico currently leads at 40%. Published maximums run higher, but in most states the top of the range reaches only a slice of spend — a wage band, a region, a certification — so it is not a project rate. And the rate is not the whole answer either: a transferable credit sells below face value, caps and queues limit what you can claim, and payment timing varies by months. Compare the mechanism, not the percentage.

What is the difference between a film tax credit and a rebate?

A rebate or cash grant pays you cash against qualified spend, with no tax liability required. A tax credit offsets tax you owe in that state; if it is refundable you get the excess in cash, if it is transferable you sell it to someone who can use it — usually at a discount to face value.

How many US states offer film incentives?

36 states and territories currently run an active film incentive program, with 36 stackable uplifts on top. The remainder have no statewide program, though city and county incentives may still apply.

FILM INCENTIVES BY STATE

Every state incentive, in one place.

36 active state programs, 36 stackable uplifts and 29 city, county and regional incentives — rates, caps, minimum spend and payout mechanism for each, plus the date we last checked it. This is the database we run our own consulting from.

Active programs: 36
Uplifts tracked: 36
Highest base rate: 40% Puerto Rico

THE CALCULATOR

Estimate for your state.

Pick a state and run your budget through its actual program rules — every estimate shows its working. Or line several states up side by side on the compare page.

THE MAP

Where the money is.

Colour shows the mechanism, because that is what determines how much cash actually reaches a production. Gold dots are city and county programs, which usually stack on top of the state.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

READ THE MECHANISM, NOT THE RATE

A 30% credit is not 30%.

Two states quoting the same incentive percentage can be worth very different amounts by the time the money actually reaches the production. This is the single most expensive thing to get wrong.

Cash grant
Cash grant
The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
8 jurisdictions
Rebate
Rebate
A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
3 jurisdictions
Transferable credit
Transferable credit
A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
14 jurisdictions
Refundable credit
Refundable credit
A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.
11 jurisdictions

RANKED

Highest base rates.

The top 15 of 36active programs by the rate that applies to all qualified spend. A program’s maximum is usually higher, but it reaches only a slice of spend, so it is the wrong number to rank on. Every jurisdiction, including the 11 with no statewide program, is in the browser below.

US film incentive programs ranked by maximum headline rate
Jurisdiction	Rate	Mechanism	Minimum spend	Uplifts
Puerto Rico	40%	Transferable credit	$50K per project ($25K short films/documentaries)	—
Illinois	35%up to 65%	Transferable credit	$100K (30+ min); $50K (<30 min)	—
California	35%up to 40%+ Sacramento up to 25% on its own qualified spend†	Refundable credit	$1M (feature/TV per ep); indie $1M	1
New Jersey	35%up to 40%	Transferable credit	$1,000,000 in qualified NJ production expenses, OR 60% of total film production expenses (excl. post) through NJ-authorized vendors	—
Washington	30%up to 45%	Cash grant	$500K motion pictures; $300K/episode episodic series; $150K commercials (excludes nonresident labor)	—
New York	30%up to 40%	Refundable credit	$1M (MCTD); $250K (other counties)	4
Kentucky	30%up to 35%	Refundable credit	Combined qualifying expenditures + payroll (per SB 324, 2026): KY-based co. $200,000 / out-of-state co. $400,000 (feature, TV, industrial, video game, music video); commercial $200,000 (both); documentary $10,000 KY-based / $20,000 out-of-state; Broadway national tour $20,000.	1
Iowa	30%	Cash grant	$500K qualified spend ($1M total budget)	—
Ohio	30%+ Columbus up to 10% on its own qualified spend†	Refundable credit	$300,000 per project (Ohio eligible expenditures); $300,000 per Broadway theatrical production	—
Wisconsin	30%	Refundable credit	$100K W-2 wages (≥30 min); $50K W-2 wages (<30 min)	—
Maryland	28%up to 30%	Refundable credit	$250,000 (in-state authorized direct costs)	—
West Virginia	27%up to 31%	Transferable credit	$50K	—
Mississippi	25%up to 40%	Cash grant	$50K	1
New Mexico	25%up to 40%	Refundable credit	$0 (no minimum spend)	4
Arkansas	25%up to 30%	Transferable credit	$200K features/TV; $100K commercials; $50K post	—

Headline rate is the ceiling, not the expectation. Caps, queues, transfer discounts and residency gates all sit between it and your bank account. † City and county programs stack on the state but run on their own qualified-spend definitions and caps — a combined figure is a best-case ceiling, not a quoted rate.

BROWSE ALL

Every jurisdiction.

Want this applied to your project?

Let us walk you through how this applies to your production so you can see what you qualify for, what it will cost to comply, and when the cash will arrive.

TALK TO THE TEAM TRY THE CALCULATOR

STAY CURRENT

Get the incentive brief.

A short, plain-language read on what these programs actually pay, what they demand in return, and where productions lose money. No cadence you didn't ask for.

Every state incentive, in one place.

Estimate for your state.

Where the money is.

A 30% credit is not 30%.

Cash grant

Rebate

Transferable credit

Refundable credit

Highest base rates.

Every jurisdiction.

Want this applied to your project?

Get the incentive brief.