What New Hampshire actually pays
No statewide film incentive. City or county programs may still apply.
What qualifies
No statewide incentive. Proposed SB 286 (2025) would have created the NH Office of Film & Creative Media plus 25% credits on wages (cap $250K/employee) and production expenses ($50K min spend, >50% in-state) against the Business Enterprise Tax; not enacted. Visit NH offers location/destination support only.
Other state programs
Separate incentives New Hampshire 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.
- 8.5%
NH Meals & Rooms Tax — Permanent Resident Exemption
Minimum spend: N/A
The rule to remember
Nothing to claim. SB 286 (2025, 25% BET credits) died on the table 2025-03-20; no 2026 bill. State Parks Special Use Permit $100 + COI; towns handle public-property permits individually.
Common questions
- Does New Hampshire have a film tax incentive?
- New Hampshire has no statewide film incentive as of our last review on 2026-09-25. City or county programs may still apply, and neighboring states often do offer programs worth structuring around.
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.
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%.
Maine
5%Non-transferable creditJamaica
10%RebateArizona
15%up to 20%Refundable creditGeorgia
20%Transferable credit
STAY CURRENT
Tracking changes to this program?
We re-verify New Hampshire 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.