Connecticut film tax incentive

What Connecticut actually pays

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.

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

What qualifies

Spend at least $100,000 in CT to qualify. Must conduct at least 50% of principal photography days in CT, OR spend at least 50% of postproduction costs in CT, OR spend at least $1M on postproduction in CT. Credit tiers by qualified CT production expenses: 10% for $100,000-$500,000; 15% for $500,001-$1,000,000; 30% for over $1,000,000. Out-of-state expenses do not qualify. Star talent compensation capped at $20M aggregate (must be subject to CT income tax). Audit costs excluded. Theatrical motion picture productions are currently suspended/ineligible (vouchers issued only if 25%+ of principal photography occurs at a CT facility with at least $25M private investment opened on/after 7/1/2013); TV movies still qualify.

• Animation
• Commercial
• Miniseries
• Documentary
• Music Video
• Scripted TV
• Post-Production
• Streaming / SVOD
• Reality / Unscripted
• Video Game / Interactive

Other state programs

Separate incentives Connecticut runs 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.

• Digital Animation Production Company Tax Credit

  Minimum spend: $100,000 qualified CT production expenses (tier floor); company must also employ 200+ FT CT staff and maintain CT studio facilities

  10%–30%

• Film Infrastructure Tax Credit

  Minimum spend: $3,000,000 minimum investment in a state-certified entertainment infrastructure project

  20%

• Motion picture, video, television and radio production/broadcast equipment exemption

  Minimum spend: N/A

  6.3%

• Room occupancy tax – stays beyond 30 consecutive days not a taxable sale

  Minimum spend: N/A

  15%

How to apply

Two-step process with DECD Office of Film, TV & Digital Media. (1) Submit an Eligibility Application (hard copy) no later than 90 days after the first qualified CT production expense, with a 1% administrative fee (min $200, max $5,000). (2) After production, submit a Production Tax Credit Voucher Application no later than 90 days after the last CT expense, with an independent cost certification (audit) by a DECD-approved auditor. No interim credits are issued; the credit certificate must be issued before claiming. Eligibility applications are submitted annually. Loan-out companies must register with CT DRS (Form REG-1) and the CT Secretary of the State. Contact: Ed Ruggiero, Film Tax Credit Administrator, (860) 500-2411, Ed.Ruggiero@ct.gov.

Common questions

What is the Connecticut film tax incentive rate?

Connecticut offers 10% to 30% on qualified in-state spend through the Film Production Tax Credit. It is a 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.

What is the minimum spend for the Connecticut film incentive?

$100K. 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.

Is the Connecticut film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

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.