|Benefit as a % of spend||25.00|
|Financial cap per production||15000000|
|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?|| Yes|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 0.00%
- - Minimum spend 200000 (in local currency)
- - Use Local cast & Crew
- - Cultural Test
|When will the benefit/incentive be received?|
- - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
|Additional incentives or advantages|
- - Rece tour assistance, location finding service
- - The credit equals 20% of qualified production costs incurred on Oahu, and 25% on the neighbour islands (Big Island, Kauai, Lanai, Maui, Molokai).
Allows state and location fees as a qualified expenditure
Sales Tax is not recoverable.
Any person working in Hawaii, whether a resident or not, is subject to state income tax withholding in addition to the standard US Federal withholdings such as social security and their resident state income tax.