Tax Incentives

MASSACHUSETTS

Highly Competitive
Film Production Tax Incentives

The Massachusetts film industry has undergone substantial growth over the last decade because of its highly competitive film tax incentive package.

The tax incentives include:
A 25% credit for payroll expenses
A 25% credit for in-state production expenses
An exemption from the state sales tax on tangible personal property.

Any project that spends more than $50,000 in Massachusetts qualifies for the payroll credit. Spending more than 75% of total budget or filming at least 75% of the principal photography days in Massachusetts makes the project eligible for the production credit and a sales tax exemption.

These two features make Massachusetts attractive for Spot Production as well as Film and TV production. The streamlined program for spends of less than $250,000 allows the ability to combine the budgets of multiple spots for the same client over a 12 month period to meet the $50,000 qualifying threshold.

Program requirements are straightforward. There are no annual or project caps. No residency requirements. No extended schedule of credit payouts.
For more information, please visit theMassachusets State Film Office.