UNITED STATES OF AMERICA FILMING INCENTIVES

The Louisiana Motion Picture Investor Tax Credit

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Video/online gaming production
  • - Music videos
  • - Short films
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend25.00
Financial cap per production0
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 300000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - 25% base credit 10% increase for Louisiana screenplay productions (if production is based on a screenplay created by a Louisiana resident, with expenditures greater than $50,000, but no greater than $5 million) 5% increase for out of NOLA zone filming (if production’s office base and at least 60% of principal photography occurs outside of the New Orleans Metropolitan Statistical Area) Total credits cannot exceed 40% of the base investment 15% Louisiana resident payroll credit: 5% visual effects (VFX) credit:

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