UNITED STATES OF AMERICA FILMING INCENTIVES

The Massachusetts Film Tax Incentive

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)
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend25.00
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? No
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? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 50.00%
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - Free use of buidings/facilities/services within jurisdiction
  • - Production-related expenses are sales tax free at point of purchase. A list of fee-free locations, and assistance with location scouting is available to producers through the Massachusetts Film Office. Credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate. Credits can be used for up to 5 tax years

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