What is the Newfoundland and Labrador film tax incentive rate?

Newfoundland and Labrador offers 40% on qualified in-state spend through the All-Spend Film and Video Production Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What uplifts are available in Newfoundland and Labrador?

Newfoundland and Labrador offers 1 uplift on its headline program: NL Film and Video Industry Tax Credit (40% labour). Uplifts are usually decided by scheduling and location choices made months before submittal.

Is the Newfoundland and Labrador film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Refundable creditHuman verified· 2026-08-31Active

Newfoundland and Labrador film tax incentive

All-Spend Film and Video Production Tax Credit

Headline rate

40%

Uplifts

1

What Newfoundland and Labrador actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

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

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.

NL Film and Video Industry Tax Credit (40% labour)
40% of NL RESIDENT LABOUR ONLY. Same headline rate as NL00's all-spend credit but a far narrower base, so on a typical budget it is worth substantially less. Mutually exclusive with NL00.
+40%

The rule to remember

Statutory entitlement once certified, unlike every other Atlantic and northern programme, which are discretionary funds. Federal credits stack cleanly: the regulations expressly exclude ITA s.125.4/125.5 from the assistance that grinds the base. Mutually exclusive with NL01. UNRESOLVED: the regulation caps the $5M labour figure per project (s.7(4) repealed by NLR 3/24) but the Finance web page still says per corporation.

Common questions

What is the Newfoundland and Labrador film tax incentive rate?: Newfoundland and Labrador offers 40% on qualified in-state spend through the All-Spend Film and Video Production Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.
What uplifts are available in Newfoundland and Labrador?: Newfoundland and Labrador offers 1 uplift on its headline program: NL Film and Video Industry Tax Credit (40% labour). Uplifts are usually decided by scheduling and location choices made months before submittal.
Is the Newfoundland and Labrador film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

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.

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What could Newfoundland and Labrador 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 Newfoundland and Labrador 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.