Tax Incentives

MASSACHUSETTS

Highly Competitive
Film Production Tax Incentives

These tax incentives include:

– 25% credit for payroll expenses
– 25% credit for in-state production expenses
– An exemption from the state sales tax
– NO CAPS

Projects that spend more than $50,000 qualify for the payroll credit.

Spending more than 75% of the total budget or filming at least 75% of the principal photography in Massachusetts makes the project eligible for the production credit and a sales tax exemption.

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: 

https://mafilm.org/fast-facts/