Florida film tax incentive

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

Other state programs

Separate incentives Florida 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.

• Transient rental / tourist development tax exemption – bona fide written lease longer than 6 months

  Minimum spend: N/A

  6%

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)

  Tiered base by program, all multiplying Broward County qualifying payroll (Broward-resident salaries, per-person cap $100K or $200K by program) + Broward qualifying expenditures: TV Commercial Attraction 15% (cap $175K; min $400K) · Film & TV 20% (cap $800K; min $400K) · Partial Project 20% (cap $500K; min $1.5M; 5+ Broward days; tentpole/major series only) · High Impact Film & TV 20% (cap $2M; min $5M) · Scripted Series 25% (cap $5M/season; min $12M; 6+ eps) · Multiple Project Guarantee 30% (cap $2.5M/project; min $4M each, 2 studio projects in 3 yrs; 'limited availability'). One program per project; 60% of production days in Broward; 55% tri-county main cast/crew (30% Broward); 50% Broward vendors; special programs chosen by County Administration committee on ROI.

  Minimum spend: $400K (Film & TV, Commercial); $1.5M Partial; $4M/project MPG; $5M High Impact; $12M Scripted Series — all Broward County spend

  20%–30%

• Hillsborough County Film Incentive (Film Tampa Bay)

  10% base cash rebate on 'eligible local assessed production marketing value' — Hillsborough County spend (ATL and BTL: locations, lodging, transport, supplies, set construction, props, equipment; alcohol/tobacco excluded; vendors/residents of Tampa, Plant City, Temple Terrace, unincorporated county). Up to +10% discretionary bonus (narrow-eligibility: iconic locations on screen, destination marketing, social campaigns, local premiere/distribution, press events) awarded case-by-case by Film Tampa Bay and the County, giving up to 20%. Minimum $100K eligible spend/assessed value. Formal incentive agreement with the County required. ALL FY2027 grant funds already allocated (as of Sep 2026) — new applications go to a waiting queue.

  Minimum spend: $100,000 eligible Hillsborough spend / assessed marketing value

  10%–20%

• Jacksonville Qualified Film & TV Production Incentive Program

  Tiered base on total qualified expenditures in Jacksonville/Duval County (local hires + local goods/services): Tier 1 15% for $400K+ qualified spend (rebate range $60,000–$149,999) · Tier 2 20% for $1,000,000+ qualified spend (rebate range $200,000–$400,000) · Commercial 15% for $75K+ (rebate $11,250–$150,000). Sliding scale also tied to Duval-resident hiring thresholds; first-come first-served; one rebate per project (a series = one project); case-by-case approval; performance-based, paid after proof of spend.

  Minimum spend: $400,000 Tier 1; $1,000,000 Tier 2; $75,000 Commercial (Duval County qualified spend)

  15%–20%

• Miami Beach Film Production Incentive Grant

  Flat $10,000 grant from the City of Miami Beach (Tourism & Culture) — NOT a percentage. Requires $25,000 local Miami Beach spend and at least 3 shoot days in Miami Beach; films, scripted TV, web series, commercials, music videos, documentaries; awarded quarterly. City page says it can be combined with Miami and Miami-Dade County programs. Distinct from FL05 (Miami Beach VCA, a separate authority paying 25% up to $35K) — not a duplicate.

  Minimum spend: $25,000 Miami Beach local spend; 3+ shoot days

• Miami Beach VCA Film Incentive Grant Program

  Miami Beach Visitor & Convention Authority cash grant of one-quarter (25%) of the actual production budget for production days in Miami Beach, up to $35,000 per production (FY2025/26 guidelines). Eligibility: scripted features/TV, non-political/non-sports documentaries, short films only; Miami Beach production budget at least $200,000; at least 7 full production days (or 50% of the shoot) permitted in Miami Beach; at least 75 contracted Miami Beach hotel room nights; pitch letter 45–60 days pre-production, then Board review; production must start within the fiscal year (Oct 1–Sep 30) of award; one application per production per FY. Separate authority and program from the City's $10K grant (FL04) — not a duplicate; City says the two combine.

  Minimum spend: $200,000 Miami Beach production budget; 7 full production days; 75 hotel room nights

  25%

• Miami-Dade Office of Film & Entertainment Production Incentive

  Flat grant. The '70% local labor' recorded earlier is not a percentage of spend: it is a HEADCOUNT test (20 or 40 residents) per R-783-17 and R-615-19.

  Minimum spend: $500K

  20%

• Miami-Dade High Impact Film Fund Program (HIFFP)

  Discretionary cash rebate of UP TO 20% of the production's Miami-Dade local spend (qualifying payroll to Miami-Dade residents + qualifying expenses with Miami-Dade-registered businesses), per BCC resolution adopted 12 Dec 2023 (Legistar 231756). Narrow-eligibility: minimum $5,000,000 Miami-Dade spend; hard 10:1 return test (rebate may not exceed 10% of resident wages + payments to MDC-registered vendors); at least 60% MDC-resident below-the-line crew (rest Florida), 70% MDC-registered vendors, 90% of the Florida shoot in Miami-Dade, MDC studios/production office, 2 local student/graduate hires, County living-wage rate for residents, FilMiami credit. Applications scored and ranked (jobs, wages, vendors, hotel spend, Miami-centric script); fund $5M–$10M per fiscal year subject to annual BCC appropriation, agreements up to $5M per FY; one window per fiscal year (Oct 1–Sep 30); paid after completion and audit. Distinct from FL06 (legacy flat-grant program).

  Minimum spend: $5,000,000 Miami-Dade County spend

  20%

• Orange County Film & Television Production Incentive

  Tiered base on Orange County qualifying expenditures + qualifying payroll (Orange-resident salaries capped at $100K/person; hotel rooms, goods, services incurred from application through project end): Film & Television up to 20%, capped $1,000,000 per project, minimum $400,000 Orange County direct spend · Commercial up to 10%, capped $50,000, minimum $250,000. Both: at least 25 Orange County hotel room nights, 5 student/graduate/PA-program hires from Orange County film programs, production office and/or stages in Orange County, favourable on-screen visibility + county logo in credits, apply before principal photography. Competitive: 3-member committee scores on hotel nights, tourism value and economic impact. Funded $5M/yr from Tourist Development Tax FY2026–FY2030 (BCC approved 18 Nov 2025). Application portal CLOSED after first window 28 Apr–28 May 2026; check ocfl.net for the next window.

  Minimum spend: $400,000 Film & TV; $250,000 Commercial (Orange County direct spend); 25 hotel room nights

  20%

• Pinellas County FilmSPC Screen Industry Incentive Program

  Pinellas resident WAGES AND VENDORS qualify. Our stored quote was truncated to 'resident wages qualify', dropping 'and vendors', and that two-word truncation is what flipped the basis to wage-subset.

  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.

Common questions

Does Florida have a film tax incentive?

Florida has no statewide film incentive as of our last review on 2026-10-02. City or county programs may still apply, and neighboring 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.