Hawaii film tax incentive

What Hawaii actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

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

What qualifies

Refundable credit on qualified HI production costs: 22% on Oahu, 27% on Neighbor Islands (Maui, Kauai, Hawaii Island, Molokai, Lanai). Rates apply to filers registering on/after Jan 1, 2023 (Act 217). Minimum $100,000 qualified HI spend per applying year. Qualified spend = in-state costs subject to HI GET or income tax (crew/cast/musician wages, rentals, equipment, travel/airfare incl. interisland, lodging, set/wardrobe/props, post-production, insurance/bonding, shipping, state/county facility & location fees). Both resident and non-resident wages qualify. Out-of-state costs can qualify if HI Use Tax (4% + county surcharge) is paid. Certain internet-only distribution productions qualify. Non-qualifying: out-of-state insurance premiums, non-HI-registered CPA fees, fines/penalties/interest, banking fees, USPS postage.

• Animation
• Commercial
• Miniseries
• Documentary
• Scripted TV
• Feature Film
• Post-Production
• Streaming / SVOD
• Video Game / Interactive

Other state programs

Separate incentives Hawaii 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 Accommodations Tax – 180-consecutive-day non-transient letting

  Minimum spend: N/A

  10.3%

• GET exemption for motion picture project employer payroll reimbursements (Act 185, SLH 2026)

  Minimum spend: N/A

  4%

How to apply

Apply via the DBEDT Production Tax Credit online portal (dbedtfilmtaxcredit.ehawaii.gov). Step 1: Register to do business in HI + obtain a GET license; submit the Pre-Production Registration Form (PRF) at least 7 business days before the first HI shoot day, plus a Start of Principal Photography (SOPP) letter before Day 1. Receive a Pre-Qualification Letter (PQL). Step 2: Track all qualified expenditures and meet on-screen credit requirements during production. Step 3: Submit the Hawaii Production Report (HPR) with expenditure report, crew/vendor/loan-out lists, payroll logs, use-tax statement, workforce-development proof, and end-credit verification within 90 days of the subsequent year. Step 4: Upon certification, claim the refundable credit on the HI state tax return.

Common questions

What is the Hawaii film tax incentive rate?

Hawaii offers 22% to 32% on qualified in-state spend through the Motion Picture / Digital Media Tax Credit. It is a 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.

What is the minimum spend for the Hawaii film incentive?

$100,000 qualified HI spend per applying year (split-year: $100k in Year 1). 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 Hawaii 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.