Film tax incentives by state and country, 2026

Minimum spend

€1M for international productions

Annual cap

€10M mainland / €18M Canary Islands per production

Cost index

0.85× vs. LA baseline

• Canary Islands: 45–54%
• Navarre and Basque Country run their own enhanced regional schemes

The Canary Islands rate is the highest in Europe and the islands double for Africa, the Caribbean, Mars, and Mediterranean coast. Mainland Spain offers 30% on the first €1M and 25% thereafter.

Minimum spend

10% of core spend in the UK; cultural test required

Annual cap

None

Cost index

1.05× vs. LA baseline

• Independent Film Tax Credit: 53% on films under £15M budget
• VFX enhancement: 39% on UK visual effects spend, no 80% cap
• Children's TV and animation: 39%

The Audio-Visual Expenditure Credit gives 25.5% net on qualifying spend for film and high-end TV. The Independent Film Tax Credit is the single best deal in the world for sub-£15M features. Deepest crew and stage base outside Los Angeles.

Minimum spend

Project-by-project selection

Annual cap

JPY 1B per project, limited slots

Cost index

1.00× vs. LA baseline

A selective, competitive grant rather than an entitlement — very high rate but few awards. Local production partner required in practice.

Minimum spend

€100K

Annual cap

Annual state allocation

Cost index

0.60× vs. LA baseline

• +10% for projects promoting Romania as a destination

The highest rebate in Eastern Europe on paper, but payout schedules have historically slipped. Verify the current disbursement backlog before committing.

Minimum spend

Set per production category

Annual cap

€20M per production group per year

Cost index

0.90× vs. LA baseline

One of the highest headline rates in Europe. Administration and payout timing are slower than Ireland or the UK, so budget for a bridge loan. Rome, Puglia, Sicily, and the Dolomites all carry regional funds that stack.

Minimum spend

€100K

Annual cap

None

Cost index

0.80× vs. LA baseline

• +2% for cultural test criteria featuring Malta

Purpose-built water tanks (Mediterranean, Rome, Middle East doubles), fast rebate turnaround, and English as an official language.

Minimum spend

~USD 500K

Annual cap

Annual fund allocation

Cost index

0.55× vs. LA baseline

• FFC: 40% cash on services, 20% on logistics
• CINA: 35% transferable certificate on all spend

Two parallel schemes — a cash rebate (FFC) and a transferable certificate (CINA). Bogotá, Cartagena, jungle, and Andes doubles at a very low cost base.

Minimum spend

€100K (feature)

Annual cap

€12M per project

Cost index

0.70× vs. LA baseline

• Additional 30% tax relief can be combined in some structures

40% rebate plus Aegean islands, Athens antiquity, and mountain doubles. Administration has become materially faster since the EKOME reforms.

Minimum spend

€125K eligible spend, €250K total budget

Annual cap

€125M per project

Cost index

0.95× vs. LA baseline

• +8% regional uplift
• Scéal Uplift: 40% for features under €20M

Section 481 is refundable and paid reliably. The Scéal Uplift lifts smaller features to 40%. Anglophone crew, EU co-production access, and Ashford Studios capacity.

Minimum spend

$1M downstate, $250K upstate

Annual cap

$800M annually

Cost index

1.10× vs. LA baseline

• +10% upstate labor
• Production Plus: +5–10% for companies with multiple NY productions

Above-the-line individual caps and multi-year payout tiers were removed, and a dedicated Independent Film Production Tax Credit now serves smaller pictures. Post-production flexibility expanded. Onondaga County adds a local rebate on top.

Minimum spend

$1M or 60% of total spend in-state

Annual cap

$430M+ annually across categories

Cost index

1.00× vs. LA baseline

• +2–4% diversity plan
• Up to 40% for approved Studio Partners

Extended through 2049. Studio Partner status (Netflix's Fort Monmouth campus, 1888 Studios) unlocks the 40% tier. Hiring uplifts were revamped. Loan-out withholding 6.37%.

Minimum spend

€250K or 50% of budget

Annual cap

€30M per project

Cost index

1.00× vs. LA baseline

• 40% when VFX spend in France exceeds €2M

The TRIP scheme is reliable and generous. Paris, Provence, and the Alps within one country, plus world-class VFX houses at the 40% tier.

Minimum spend

AUD 20M (Location Offset), AUD 500K (PDV)

Annual cap

None (Location Offset), PDV uncapped

Cost index

0.95× vs. LA baseline

• State incentives in NSW, Victoria, Queensland, and South Australia stack 10–15%

The Location Offset was legislated up to 30% with training obligations. Gold Coast, Sydney, and Melbourne stages, English-language crew, and Southern Hemisphere seasonal reversal for summer shoots in northern winter.

Minimum spend

Programme threshold, local spend rules

Annual cap

Fund allocation

Cost index

0.85× vs. LA baseline

• + additional points for Saudi crew and cultural content

Aggressively funded through the Red Sea Fund and the Film Commission's rebate. AlUla desert and Jeddah historic quarters. Content restrictions apply — review guidelines against your script early.

Minimum spend

No minimum

Annual cap

$130M annually

Cost index

0.85× vs. LA baseline

• +5% rural filming
• +10% for TV series/pilots
• Film Partner & Film Ally status raises the ceiling

Fully refundable — the state cuts a check, no broker discount. Funding cap raised to $130M. Loan-out withholding 5.9%. Deep desert/mountain/small-town doubles and a mature Albuquerque and Santa Fe crew base.

Minimum spend

$300K ($50K for LA screenplay productions)

Annual cap

$125M annually

Cost index

0.85× vs. LA baseline

• +15% Louisiana resident payroll
• +10% Louisiana screenplay
• +5% outside New Orleans metro

Annual cap trimmed from $150M to $125M in mid-2025, but per-project caps and per-person wage limits were removed, which is a net win for larger pictures. Loan-out withholding 3.09%.

Minimum spend

CAD 250K

Annual cap

None

Cost index

0.85× vs. LA baseline

• +16% on VFX and animation spend

Unusually, Quebec's production services credit applies to all qualifying spend rather than labor only, which makes it the strongest Canadian option for VFX-heavy and location-light projects. Montreal doubles for European cities.

Minimum spend

$50K (features $100K)

Annual cap

$38M annually

Cost index

0.75× vs. LA baseline

• 40% on payments to Puerto Rico residents
• 20% on non-resident above-the-line

US dollar, US legal system, Caribbean and Latin American doubles. Strong for productions carrying significant local crew.

Minimum spend

$500K (feature), $300K/episode (TV)

Annual cap

$15M annually

Cost index

0.95× vs. LA baseline

• +10% rural Washington filming

Funding pool was significantly expanded. Pacific Northwest forest, coast, and Seattle urban within one zone.

Minimum spend

AED 500K

Annual cap

None

Cost index

0.90× vs. LA baseline

• +5% for hiring UAE nationals in key roles

Fast payout, desert and hyper-modern urban doubles, and twofour54's facilities. Strong for sci-fi and Middle East-set stories.

Minimum spend

$100K (30+ min), $50K (under 30 min)

Annual cap

None

Cost index

0.95× vs. LA baseline

• +15% labor in economically disadvantaged areas
• +5% certified green production
• 30% on non-resident salaries up to $500K

SB 1911 extended the programme through Dec 31, 2038 and raised in-state labor and vendor spend to 35%. More qualified non-resident positions allowed. Loan-out withholding 4.95%.

Minimum spend

$250K ($125K Kentucky-based)

Annual cap

$75M annually

Cost index

0.78× vs. LA baseline

• +5% enhanced incentive counties

Fringes now qualify toward the credit as of 2026, which materially raises the effective rate. Loan-out withholding 3.5%.

Minimum spend

$50K

Annual cap

$20M annually

Cost index

0.75× vs. LA baseline

• +10% resident payroll
• +5% honorably discharged veterans

Very low $50K threshold and the cheapest below-the-line in the Southeast. Loan-out max withholding 4.4%.

Minimum spend

ISK threshold per project

Annual cap

None

Cost index

1.00× vs. LA baseline

• 35% for projects spending over ISK 350M and meeting crew criteria

Otherworldly landscape with a 25% baseline and a 35% tier for larger productions. Short shoot windows and weather risk outside June–September.

Minimum spend

$1M (features), $1M/episode (TV)

Annual cap

$750M annually

Cost index

1.10× vs. LA baseline

• +5% out-of-zone filming
• +5% local hire / visual effects
• Higher rate for relocating series

The programme jumped from $330M to $750M a year and rates were expanded, which triggered a roughly 400% spike in applications. Highly competitive jury-style allocation windows — you must apply and be selected, not just qualify.

Minimum spend

No minimum

Annual cap

$12M annually

Cost index

0.80× vs. LA baseline

• +30% on wages to Montana veterans and Native American crew ($150K/person cap)
• +5% studio facility
• +5% underserved areas

Small cap but exceptional landscapes and a genuinely differentiated veteran/Native hire uplift. Loan-out withholding 5.9%.

Minimum spend

INR 10M qualifying spend

Annual cap

INR 30M per project (+INR 5M uplift)

Cost index

0.45× vs. LA baseline

• +5% for significant Indian content or hiring 15%+ local manpower

A national incentive administered through the Film Facilitation Office alongside a single-window clearance system. Huge crew depth and very low unit costs.

Minimum spend

CAD 1M (feature)

Annual cap

None

Cost index

0.90× vs. LA baseline

• +16% regional/distant location
• +16% DAVE digital animation and VFX

Rates are on BC labor, not total spend, so the all-in effective rate lands nearer 25–32%. Vancouver has the largest crew and stage base outside Los Angeles and doubles for the entire Pacific Northwest.

Minimum spend

$100K

Annual cap

$60M annually

Cost index

1.15× vs. LA baseline

• +5% for productions hiring more than 80% local workers
• +1% neighbor islands

SB 2580 added the 5% local-hire uplift, raised the per-production cap to $20M and set the aggregate cap at $60M. The strongest tropical option inside the US dollar and US labor system.

Minimum spend

$250K in-state spend, 55% Texas resident crew

Annual cap

$300M biennially (~$1.5B over 10 years)

Cost index

0.80× vs. LA baseline

• Stackable bonuses for post-production done in-state
• Bonus for Texas crew payroll thresholds

The most improved US programme. From Sep 1, 2026, stackable bonuses can push effective grant rates to 31% when added post-production and crew payroll criteria are met. It is a grant, so payment comes from an appropriated fund rather than the tax system — first-come, first-served pressure applies.

Minimum spend

$250K

Annual cap

$15M annually

Cost index

0.90× vs. LA baseline

• +3% for small/independent film projects

Baltimore rowhouse and DC-adjacent government exteriors without DC permitting. Refundable, so no broker discount.

Minimum spend

No minimum; registration required

Annual cap

None

Cost index

0.70× vs. LA baseline

• Up to 25% of the qualifying base may be non-Hungarian spend

Fast, predictable, uncapped, and administratively simple — the reason so much streaming content shoots Budapest. Origo and Korda stages plus period European city doubles at a very low cost base.

Minimum spend

$500K qualified spend

Annual cap

None (uncapped)

Cost index

0.85× vs. LA baseline

• +10% for the Georgia promotional logo
• Savannah regional rebate up to $100K on $1M+ spend

Still the deepest crew base outside California. Loan-out withholding is 4.99%. From Jan 1, 2026 a 20% post-production credit is available on $500K post spend, plus 10% more if the project also shot in-state. Credits are freely transferable and typically broker at 88–92 cents.

Minimum spend

$300K

Annual cap

$50M annually

Cost index

0.85× vs. LA baseline

• Priority scoring for productions using Ohio crew and vendors

Competitive application rounds twice a year. Cleveland and Cincinnati double well for mid-century and rust-belt periods.

Minimum spend

Set by programme rules (new for 2026)

Annual cap

$10M programme funding

Cost index

0.95× vs. LA baseline

Brand new: the Entertainment Production Tax Credit Act was signed into law, creating a 30% transferable credit on in-state labor and spend. Small fund, minimal competition so far, and drivable from Philadelphia and New York crew pools.

Minimum spend

Set by the reestablished film office

Annual cap

$5M annually ($1M per project)

Cost index

0.85× vs. LA baseline

The Wisconsin Film Office was reestablished with a 30% credit on resident labor and local spend. As of Jan 1, 2026 the budget allows $5M in annual credits with a $1M per-project cap — good for indies, too small for studio features.

Minimum spend

CAD 1M

Annual cap

None

Cost index

0.90× vs. LA baseline

• +10% regional bonus outside the GTA
• Computer animation and special effects credit stacks

Toronto doubles for most North American cities. Pinewood Toronto plus a very deep post and VFX ecosystem.

Minimum spend

MAD 10M

Annual cap

Programme allocation

Cost index

0.55× vs. LA baseline

Ouarzazate's standing sets and desert, plus Middle Eastern, biblical, and North African doubles at a very low cost base with an experienced service sector.

Minimum spend

€500K (fiction feature)

Annual cap

€4M per project

Cost index

0.70× vs. LA baseline

• +5% for filming in low-density interior regions

Lisbon, Porto, the Algarve coast, and Madeira at a low European cost base with an English-capable crew.

Minimum spend

60% of total budget spent in-state

Annual cap

$100M annually

Cost index

0.95× vs. LA baseline

• +5% qualified production facility usage

A proposed cap increase to $125M was vetoed and is expected to resurface. Demand routinely exceeds the cap, so apply early. Loan-out withholding 3.07% for non-resident disregarded entities.

Minimum spend

$50K ($25K for OK-based productions)

Annual cap

$30M annually

Cost index

0.75× vs. LA baseline

• +2% rural filming
• +2% Oklahoma music
• +2% soundstage usage
• 10% Broken Arrow local rebate

Added a post-only credit programme and a $100K pilot incentive. Genuinely stackable uplifts make the top of the range reachable. Loan-out withholding reduced to 4.5%.

Minimum spend

$1M

Annual cap

~$17M annually

Cost index

0.80× vs. LA baseline

• 30% on resident wages vs 25% non-resident
• Supplier rebate up to 30%

Charleston period architecture and Lowcountry marsh at a low cost base. Loan-out withholding 2% unless Form I-312 is filed.

Minimum spend

$300K proposed

Annual cap

$100M proposed

Cost index

0.85× vs. LA baseline

• +5% Michigan resident crew proposed

The Multimedia Jobs Act has moved through the legislature in stages. Verify enactment status before budgeting against it — Detroit's crew base is real, the credit is not yet fully reliable.

Minimum spend

€1M (feature)

Annual cap

Fund-dependent (DFFF I/II, GMPF)

Cost index

0.95× vs. LA baseline

• Regional funds in Bavaria, NRW, and Berlin-Brandenburg stack

Grant-based rather than automatic, so selection risk exists. Babelsberg stages and strong post infrastructure. Germany has been reforming toward a more automatic model — confirm the current structure.

Minimum spend

THB 50M

Annual cap

THB 150M per project

Cost index

0.55× vs. LA baseline

• +3% Thai key personnel
• +2% for promoting Thai tourism/culture

The rebate was raised and the per-project cap lifted to attract larger productions. Tropical, jungle, and Southeast Asian urban doubles with a strong service industry.

Minimum spend

KRW threshold, minimum shoot days in-country

Annual cap

Programme allocation

Cost index

0.75× vs. LA baseline

• Higher tier for longer in-country schedules

World-class crews and post, Seoul urban doubles, and a rapidly expanding location incentive as Korea pushes international co-productions.

Minimum spend

$1M ($75K for local indie programme)

Annual cap

$20M annually

Cost index

0.92× vs. LA baseline

• +10% labor rebate
• +6.2% regional Oregon

The Oregon Production Investment Fund plus the Greenlight labor rebate stack. Separate indigenous-story and local-indie tracks exist.

Minimum spend

$1.5M (feature), $500K/episode (TV)

Annual cap

$31M per fiscal year

Cost index

0.82× vs. LA baseline

Straight rebate on qualifying spend, capped at $7M per feature and $9M per season. Wilmington stages and coastal/mountain doubles. Loan-out withholding 4%.

Minimum spend

$50K over 12 months

Annual cap

None

Cost index

1.00× vs. LA baseline

• Sales tax exemption on production purchases

Made permanent, no annual cap, and a very low entry threshold — one of the friendliest programmes for indie features. Loan-out withholding 5%, rising to 9% on wages above $1M.

Minimum spend

$1M ($100K for smaller projects under separate rules)

Annual cap

$25M annually, unused rolls over

Cost index

0.88× vs. LA baseline

No per-project cap. Unused annual allocation carries forward. Loan-out withholding 9.85% without a W-9.

Minimum spend

DOP 30M (~USD 500K)

Annual cap

None

Cost index

0.65× vs. LA baseline

Pinewood Dominican Republic's water tank, Caribbean and Latin American doubles, and a transferable credit with an active local buyer market.

Minimum spend

$500K ($100K rural)

Annual cap

$12M annually

Cost index

0.82× vs. LA baseline

• +5% rural spend and 85% Utah crew

Refundable rebate or post-performance credit depending on tier. Red rock, alpine, and salt flats within an hour of Salt Lake crew. Loan-out withholding 4.5%.

Minimum spend

$200K

Annual cap

Appropriation-dependent

Cost index

0.80× vs. LA baseline

• Scripted series and music-driven projects prioritised

Discretionary grant tied to available appropriation. Nashville's music infrastructure is the real draw for music-forward projects.

Minimum spend

CZK 15M (feature)

Annual cap

Annual allocation, first-come

Cost index

0.70× vs. LA baseline

• 25% on international cast and crew withholding tax spend

Barrandov Studios, Prague's untouched period core, and one of Europe's most experienced service crews. The annual pot runs out — register on opening day.

Minimum spend

NZD 15M (feature), NZD 4M (PDV)

Annual cap

None

Cost index

0.90× vs. LA baseline

• +5% significant economic benefit uplift, discretionary

Weta and Park Road post, plus unmatched wilderness variety. The 5% uplift is negotiated, not automatic.

Minimum spend

ZAR 15M qualifying spend

Annual cap

ZAR 50M per project

Cost index

0.60× vs. LA baseline

• +5% for post-production done in South Africa
• Additional points for BEE participation

Cape Town is the value benchmark: European, Mediterranean, American suburban, and African doubles in one city, with a very favourable exchange rate. Payout timelines have improved but still run long.

Minimum spend

€300K (feature)

Annual cap

Annual allocation

Cost index

0.55× vs. LA baseline

• 25% for larger-budget productions

Belgrade's PFI Studios and Eastern-bloc, Soviet, and mid-century European doubles at among the lowest costs in Europe.

Minimum spend

BGN threshold per project

Annual cap

Annual allocation

Cost index

0.55× vs. LA baseline

Nu Boyana Studios plus the lowest below-the-line in the EU. Long-standing home for genre and action service work.

Minimum spend

$500K

Annual cap

$10M annually

Cost index

0.90× vs. LA baseline

• +5% Nevada resident BTL crew above 50%
• +5% filming in rural Nevada

Two competing expansion bills (worth up to $1.5B over 15 years for Las Vegas studio development) were proposed and rejected; expect them back. The current programme remains small and oversubscribed.

Minimum spend

No minimum (tiered by spend)

Annual cap

$125M annually

Cost index

0.85× vs. LA baseline

• +2.5% qualified production facility
• +2.5% Arizona workforce

Growing programme with a large cap. Desert, Sonoran, and Sedona doubles an hour from Phoenix stages.

Minimum spend

$100K (out-of-state), $50K (in-state)

Annual cap

$5M annually

Cost index

0.90× vs. LA baseline

• +2% for filming in a rural or marginalised community

Withholding is no longer required; applicants issue a 1099 instead. Small cap — treat as a bonus, not a financing plan.

Minimum spend

$250K

Annual cap

$6.5M credit + grant fund

Cost index

0.85× vs. LA baseline

• +10% Virginia resident payroll
• +10% economically distressed area

Legislation extended the refundable credit through 2030. A separate Governor's Motion Picture Opportunity Fund grant can be layered.

Minimum spend

Varies by county programme

Annual cap

County-level (Orange County: $25M over five years)

Cost index

0.90× vs. LA baseline

No statewide programme. Orange County launched a five-year, $25M initiative in 2026 offering up to 20% on qualifying spend inside the county. Miami-Dade, Broward, and Duval run their own smaller funds.

Minimum spend

Varies by scheme

Annual cap

EFICINE annual allocation

Cost index

0.60× vs. LA baseline

• Baja, Jalisco, and Mexico City run separate service rebates

Federal incentives are oriented toward Mexican productions; international projects generally rely on the low cost base plus state-level service rebates rather than a headline national rebate.