Nevada film tax incentive

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

Other state programs

Separate incentives Nevada 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.

• Clark County Combined Transient Lodging Tax — Permanent Resident Exemption

  Minimum spend: N/A

• Nevada Off-Highway Motor Vehicle Fuel Tax Refund

  Minimum spend: N/A

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.

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?

$500K. 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.