Louisiana film tax incentive

What Louisiana 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

Production company headquartered/domiciled in LA producing nationally/internationally distributed motion pictures. Min $300K LA spend ($50K for LA screenplay). Qualifying: feature films, TV pilots/series/MOWs, animated features/shorts, webisodes/digitally distributed motion pictures, documentaries, commercials. Non-qualifying: televised news, sporting events, music festivals. Must participate in an LED-approved career-based learning/training program. Commercial multi-market distribution plan required.

• Pilot
• Animation
• Commercial
• Short Film
• Documentary
• Scripted TV
• Feature Film
• Post-Production
• Streaming / SVOD

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Louisiana Screenplay Production Credit

  +10% increase in the base investment rate, so it reaches the WHOLE base, but ONLY where total Louisiana spend is between $50,000 and $5,000,000 (C(1)(a)(i)(bb)). Unavailable to any production spending more than $5M in Louisiana.

  Minimum spend: $50K

  +10%

• Louisiana Resident Payroll Uplift (+15%)

  +15% on LOUISIANA-RESIDENT PAYROLL ONLY, capped at $3M per person (C(1)(a)(ii)(aa)). It does not raise the rate on the rest of the base.

  +15%

• Out-of-Zone Filming Uplift (+5%)

  +5% increase in the base investment rate, reaching the WHOLE base (C(1)(a)(i)(aa)). One of only two Louisiana uplifts that touches every qualified dollar.

  +5%

• Visual Effects (VFX) Uplift (+5%)

  +5% on QUALIFIED VFX EXPENDITURES ONLY (C(1)(a)(ii)(bb)). It does not raise the rate on the rest of the base.

  +5%

Other state programs

Separate incentives Louisiana 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.

• Digital Interactive Media and Software Program

  Minimum spend: None (no minimum spend)

  18%–25%

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.

Best case here: Louisiana 40% + St. Bernard Parish up to 3.5% ≈ 43.5% combined — each on its own definition of qualified spend.

• Shreveport City Film Rebate

  Rebate of the 2.5% City of Shreveport sales tax paid on lodging, rentals, food, supplies, props and post incurred in the city (not 2.5% of total spend); min $300K Shreveport spend

  Minimum spend: $300K

  2.5%

• Film St. Bernard Incentive Program

  3.5% on qualified lodging, payroll and local production spend within St. Bernard Parish; min $150K; independent LA-licensed CPA audit report; production office or soundstage in-parish

  Minimum spend: $150K

  3.5%

How to apply

Apply online via LED FastLane. Submit application + fee (0.5% of incentive; min $500, max $15,000) and expenditure verification report deposit ($5K-$15K by budget). Include preliminary budget (ATL/BTL), LA budget, distribution plan, script/synopsis, eligibility statement, notarized vendor-payment statement, related-party disclosures. LED issues Initial Certification; track spend; submit cost report; independent CPA expenditure verification; LED issues Final Certification. Claim against LA income tax or transfer back to State for 90% face (88% net after 2% fee).

Common questions

What is the Louisiana film tax incentive rate?

Louisiana offers 25% to 40% on qualified in-state spend through the Motion Picture Production Tax Credit (Act 44). 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 Louisiana film incentive?

$300,000 ($50,000 for Louisiana screenplay productions). 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.

What uplifts are available in Louisiana?

Louisiana offers 4 uplifts on its headline program: Louisiana Screenplay Production Credit, Louisiana Resident Payroll Uplift (+15%), Out-of-Zone Filming Uplift (+5%), Visual Effects (VFX) Uplift (+5%). Uplifts are usually decided by scheduling and location choices made months before submittal.

Are there city or county film incentives in Louisiana?

Yes — Shreveport City Film Rebate, Film St. Bernard Incentive Program. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Louisiana 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.