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.
Recent Productions
Check out a few of the recent productions filmed on location at New England Studios.
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The Official Bank of the NBA | Generational Ambitions
Watch Commercial![](https://nestudios.com/wp-content/uploads/2024/02/cropped-The-Shade.jpg)
The Shade
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-madame-web.jpeg)
Madame Web
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-PINK-VALENTINO-1.jpg)
Pink Dreams Starring Zendaya
Watch Ad![](https://nestudios.com/wp-content/uploads/2024/02/cropped-BOSTON-STRANGLER.jpg)
Boston Strangler
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-HOCUS-POCUS.jpg)
Hocus Pocus 2
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-SPIRITED.jpg)
Spirited
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-THE-PARENTING.jpg)
The Parenting
Learn More![](https://nestudios.com/wp-content/uploads/2022/12/cropped-The-Tender-Bar-Poster.jpeg)
The Tender Bar
Watch Trailer![](https://nestudios.com/wp-content/uploads/2021/08/cropped-Dexter-2021-1.jpeg)
DEXTER
Watch Trailer![](https://nestudios.com/wp-content/uploads/2024/02/cropped-Joyner-Lucas-ADHD.jpg)
Joyner Lucas – Will (ADHD)
Watch Music Video![](https://nestudios.com/wp-content/uploads/2019/12/cropped-Castle-Rock-Season-2-3.jpg)
Castle Rock Season 2
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/10/cropped-castle-rock-tv-9.jpg)
Castle Rock Season 1
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/10/cropped-The-Society-9.jpg)
The Society
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/12/cropped-Defending-Jacob-Miniseries-3.jpg)
Defending Jacob Miniseries
Learn More![](https://nestudios.com/wp-content/uploads/2019/11/cropped-Daddy-10.jpg)
Daddy’s Home 2
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/12/cropped-The-possession-of-hannah-grace-4.jpg)
The Possession of Hannah Grace
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/11/cropped-cetnral-intelligence-8.jpg)
Central Intelligence
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/12/cropped-The-Equalizer-2-4.jpg)
The Equalizer 2
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/11/cropped-Lexus-7.jpg)
Lexus LC 500 World Premiere
Watch Trailer![](https://nestudios.com/wp-content/uploads/2019/12/cropped-John-and-the-hole-4.jpg)
John and the Hole
Learn More![](https://nestudios.com/wp-content/uploads/2019/12/cropped-NE-Baptist-Commercial-3.jpg)
NE Baptist Commercial
Watch Commercial![](https://nestudios.com/wp-content/uploads/2019/11/cropped-Direct-TV-7.jpg)
Direct TV
Watch CommercialContact us
![cropped-nes-1.png](https://nestudios.com/wp-content/uploads/2019/09/cropped-nes-1.png)