Indiana film tax incentive

What Indiana actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

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

What qualifies

Qualified film/TV/music/digital-media production with qualified Indiana expenditures. Credit issued on a case-by-case basis per the discretion of the director of the film office. Base 20%, up to 30% with bonuses for Indiana resident hiring, in-state post-production, and Indiana promotional placement. CPA audit and on-screen credit required.

• Miniseries
• Documentary
• Music Video
• Scripted TV
• Feature Film

How to apply

Contact Film Indiana / IEDC directly for application forms and information; credit is issued case-by-case at the director's discretion. Email nabrown1@iedc.in.gov. Pre-approval before incurring qualified expenses.

Common questions

What is the Indiana film tax incentive rate?

Indiana offers 20% to 30% on qualified in-state spend through the Film & Media Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the Indiana film incentive?

Contact Film Office (case-by-case). 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 Indiana film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

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.