|Benefit as a % of spend||30.00|
|Financial cap per production||-|
|Do I have to register/set up a company?|
|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 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
- - An additional 10%, investor tax credit is given on the total aggregate payroll of Louisiana residents. Bringing total credits to 40%.
Tax credits may be transferred back to the State for 85% of face value; however, the state is not accepting transfers between July 1, 2015 and June 30, 2016.
Sales Tax is not recoverable.