Does Florida have a film tax incentive?

Florida has no statewide film incentive as of our last review on 2026-08-31. City or county programs may still apply, and neighbouring states often do offer programs worth structuring around.

No statewide programHuman verified· 2026-08-31Active

Florida film tax incentive

Production Sales Tax Exemption

What Florida actually pays

No statewide film incentive. City or county programs may still apply.

What qualifies

Qualifying motion picture, television, or advertising production. Exemption covers tangible personal property (production/post equipment, props, scenery, sound/lighting) used in production. No minimum spend. Florida's statewide cash incentive (Entertainment Industry Financial Incentive) expired June 30, 2016; only county-level rebates (Broward, Miami Beach, Orange, Pinellas, Hillsborough, Jacksonville) remain as cash options.

Commercial
Documentary
Scripted TV
Feature Film

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

Even with no statewide program, Broward County pays up to 30% on its own qualified spend.

Broward County Screen Industry Incentive Programs (Film Lauderdale)
Minimum spend: $400K
20%–30%
Jacksonville Qualified Film & TV Production Incentive Program
Minimum spend: $400K
15%–20%
Miami Beach VCA Film Incentive Grant Program
Minimum spend: $200K
25%
Orange County Film & Television Production Incentive
Minimum spend: $250K
10%–20%
Pinellas County FilmSPC Screen Industry Incentive Program
Minimum spend: $100K
10%–20%

How to apply

Register with the Florida Department of Revenue to obtain a Certificate of Exemption; present the certificate to vendors/rental houses at point of sale to purchase or rent qualifying production equipment tax-free. No competitive application or pre-approval window.

The rule to remember

No FL cash credit since 2016; this is a sales-tax exemption only — pursue county rebates for cash.

Common questions

Does Florida have a film tax incentive?: Florida has no statewide film incentive as of our last review on 2026-08-31. City or county programs may still apply, and neighbouring states often do offer programs worth structuring around.

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.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Florida against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.