What is the Idaho film tax incentive rate?

Idaho offers 20% on qualified in-state spend through the Film & Television Production Business Rebate. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the Idaho film incentive?

$200,000 (historical, when active). 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 Idaho film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Cash grantHuman verified· 2026-08-31Expired

Idaho film tax incentive

Film & Television Production Business Rebate

Headline rate

20%

Minimum spend

$200,000 (historical, when active)

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.

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

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

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

On the books but UNFUNDED — verify appropriation with Idaho Dept. of Commerce before budgeting.

Common questions

What is the Idaho film tax incentive rate?: Idaho offers 20% on qualified in-state spend through the Film & Television Production Business Rebate. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
What is the minimum spend for the Idaho film incentive?: $200,000 (historical, when active). 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 Idaho 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.

QUICK CALCULATOR

What could Idaho be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

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.