Colorado film tax incentive

What Colorado actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Min $100K CO local spend (CO company) / $1M (out-of-state; $250K for TV commercials & video games). At least 50% Colorado-resident cast & crew. Proof of 80% financing. Colorado income tax withholding required on qualified wages (non-residents/loan-outs at 4.40%). Content creation only — no marketing, distribution, or out-of-state development costs.

• Pilot
• Animation
• Commercial
• Miniseries
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Streaming / SVOD
• Video Game / Interactive

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Colorado Film Incentive (Colorado-Based Company)

  Colorado-based production company track; +2% for Enterprise Zone locations

  Minimum spend: $100K

  +20%–22%

Other state programs

Separate incentives Coloradoruns alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Colorado Refundable Film Incentive Tax Credit (HB23-1309 / HB24-1358)

  Minimum spend: $100K (CO) / $1M (out-of-state); $250K TV commercials & video games

  20%–22%

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Redford Center Grants

• Mountainfilm Commitment Grants & Emerging Filmmaker Fellowship

How to apply

Submit pre-application via OEDIT portal (oedit.my.site.com) → submit proof of 80% financing → if invited, submit full Statement of Intent & Application for Conditional Approval → EDC approval → executed contract before incurring eligible expenses. After production: CPA audit + Film Incentive Proof of Performance.

Common questions

What is the Colorado film tax incentive rate?

Colorado offers 20% to 22% on qualified in-state spend through the Colorado Film Incentive (Performance-Based Cash Rebate). It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the Colorado film incentive?

$100K (CO) / $1M (out-of-state); $250K TV commercials & video games. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

What uplifts are available in Colorado?

Colorado offers 1 uplift on its headline program: Colorado Film Incentive (Colorado-Based Company). Uplifts are usually decided by scheduling and location choices made months before submittal.

Is the Colorado film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

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.