What is the Nevada film tax incentive rate?

Nevada offers 15% to 25% on qualified in-state spend through the Film 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 Nevada film incentive?

Qualified NV production costs must exceed $500,000; at least 60% of total budget (pre/prod/post) incurred in NV as qualified expenditures (post may be excluded if all post done outside NV).. 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 Nevada film incentive transferable or refundable?

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

Transferable creditHuman verified· 2026-08-31Active

Nevada film tax incentive

Film Tax Credit

Headline rate

15%up to 25%

Minimum spend

Qualified NV production costs must exceed $500,000; at least 60% of total budget (pre/prod/post) incurred in NV as qualified expenditures (post may be excluded if all post done outside NV).

What Nevada 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 NV production costs must exceed $500,000. At least 60% of the total production budget (pre-production, production, post-production) must be incurred in Nevada as qualified direct production expenditures; if all post-production is done outside NV, post may be excluded from the 60% calc. 70%+ of project funding must be secured. Project must be completed within 18 months after commencement of principal photography. Eligible: features, scripted TV/series, documentaries, certain other productions; obscene/sexually explicit content excluded.

Miniseries
Short Film
Documentary
Scripted TV
Feature Film
Post-Production
Streaming / SVOD
Video Game / Interactive

How to apply

Submit a completed application to Film Nevada (GOED) before the start of principal photography. Email info@film.nv.gov to request the application. Include script/synopsis, producer/director/cast names, timeline, summary budget (incl. out-of-state costs), proof of economic interest to NV, proof 70%+ financing secured, $1M+ general liability insurance certificate, and proof of workers' comp. A public hearing is held (application is public record). Principal photography must begin no later than 90 days after approval.

The rule to remember

15% base (up to 25% with both 5% bonuses); transferable, NOT refundable; $500K min spend, 60% in NV; $6M/project, $10M annual program cap; CPA audit required.

Common questions

What is the Nevada film tax incentive rate?: Nevada offers 15% to 25% on qualified in-state spend through the Film 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 Nevada film incentive?: Qualified NV production costs must exceed $500,000; at least 60% of total budget (pre/prod/post) incurred in NV as qualified expenditures (post may be excluded if all post done outside NV).. 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 Nevada 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.

At a glance

Program: Film Tax Credit
Mechanism: Transferable credit
Rate: 15%up to 25%
Minimum spend: Qualified NV production costs must exceed $500,000; at least 60% of total budget (pre/prod/post) incurred in NV as qualified expenditures (post may be excluded if all post done outside NV).
Annual cap: $10,000,000 total program funding (contact Film Nevada for current availability)
Per-project cap: $6,000,000 per production
Compensation cap: Per individual/loan-out corp capped at $750,000. NV resident producers <=10% of total qualified expenditures; non-NV producers <=5%.
Transferable: Yes
Refundable: No
Stackable: Conditional
CPA audit required: Yes
Screen credit required: Yes
Loan-out registration: No
Loan-out withholding: No
Application lead time: Apply before principal photography. PP must begin within 90 days of approval; project complete within 18 months; audit submitted within 270 days of completion.

Sources

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What could Nevada 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 Nevada 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.