Does Idaho have a film tax incentive?

Idaho has no statewide film incentive as of our last review on 2026-10-14. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.

This program is no longer available. Statute sunset 2020-07-01 and was never funded; no Idaho incentive exists in 2026. Budget $0 for Idaho. The figures below are kept as a record of what the program was. Do not budget against them.

Cash grantHuman verified· 2026-10-14Expired

Idaho film tax incentive

Film & Television Production Business Rebate

What Idaho actually pays

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

What qualifies

Certified film/TV production with qualified Idaho spend. At least 35% of Idaho crew must be Idaho residents (verified by ID driver's license/state ID). Qualified spend = wages, construction, operations, editing, photography, sound, lighting, makeup, wardrobe, facility/equipment rental, vehicle leasing, food & lodging, processing, VFX. Excludes marketing/advertising, star/producer/director salaries, script costs, indirect costs.

Documentary
Scripted TV
Feature Film

Other state programs

Separate incentives Idaho 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.

Lodging over 30 days under written lease – exempt from state sales tax and 2% Travel & Convention Tax
Minimum spend: N/A
6%

How to apply

Program is statutorily authorized (Idaho Code § 67-4728) but currently UNFUNDED — no rebate appropriation. Historically: apply to and obtain approval from the Idaho Department of Commerce BEFORE production begins; submit independent-auditor-verified qualified-expenditure report after wrap to receive rebate. Confirm funding status with the Idaho Film Office before relying on it.

The rule to remember

Statute sunset 2020-07-01 and was never funded; no Idaho incentive exists in 2026. Budget $0 for Idaho.

Common questions

Does Idaho have a film tax incentive?: Idaho has no statewide film incentive as of our last review on 2026-10-14. 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.

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 Idaho 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.