Connecticut Digital Media & Motion Picture Tax Credit


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)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
  • - Music videos
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend30.00
Financial cap per production-
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? No
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: 50.00%
  • - Minimum spend 100000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - Sales tax is exempt for certain materials and equipment purchased or leased for use in creating audio or video productions. The 12% hotel occupancy tax is waived for stays over 30 consecutive days PLEASE NOTE: Feature films are suspended for two years (updated on 2013). Beginning July 1, 2015, there is a two-year suspension on feature film as an eligible production type for tax credit. For fiscal years ending June 30, 2014 and June 30, 2015, 'motion pictures' will not qualify to receive tax credits; however, only features are affected, and all other types of media that previously qualified will still be eligible for the tax credit. For the year ending June 30, 2015, motion pictures may be issued a tax credit voucher if principal photography shooting days > 25% in a CT facility that receives >= $25M in private investment and opened for business on or after July 1, 2013. Film projects must meet a 50% local principal photography requirement or 50% of post-production costs or spend not less than $1M in the state on post-production costs. Minimum spend for an interactive website is > $500K per year. For state-certified infrastructure projects costing >= $3M, the credit is 20%. There is also an incentive for 'relocated television production' that (1) has filmed all of its prior seasons outside Connecticut, (2) may include certain current events shows other than a general news program, sporting event, or game broadcast, and (3) is created at a qualified production facility in Connecticut at which the eligible production company makes a minimum investment of $25M and creates at least 200 jobs.