What are production incentives?
Production incentives are financial benefits offered by U.S. states, cities, and foreign governments to encourage film, television, and other media production within their jurisdictions. These incentives are designed to boost local economies by creating jobs, increasing tourism, and supporting local businesses through production spending.
Remember: Tax incentive requirements vary by jurisdiction. Always consult with your tax advisor and local film office for specific program requirements.
Other names for “production incentives”
Production incentives may also be referred to as:
Film tax credits
Film rebates
Tax incentives
Entertainment production incentives
Media production credits
Wrapbook’s Production Incentives Center
This help article provides general information about production incentives. For a regularly updated, comprehensive look at U.S. production incentive programs, visit the Wrapbook Production Incentives Center
In the Production Incentives Center you’ll find the most recent information and can access the tools detailed below.
Find production incentives
Use the Production Incentive Finder to generate a list of all the incentives your project could be eligible for.
Explore incentives by state
Click on any US state in the interactive map to see the production incentives offered.
Compare state production incentives
See a side-by side comparison of incentives in two or more states using the Compare State Incentives tool.
Ask an AI production incentives expert
Use the AI Production Incentives Expert to help you maximize your film budget.
You can ask it questions like:
How much do I need to spend in Arizona to qualify for a TV incentive?
Where's the best place to shoot a $1M feature film shot primarily on rivers?
Can you compare the production incentives in New York and California?
Government forms
Search the database of government forms to find the forms your production needs—federal, state, and local.
How production incentives work
Each incentive program is different, but generally, production companies can receive rebates, grants, or tax credits for qualifying expenses incurred during a shoot. These qualifying expenses typically include:
Local labor costs (cast, crew, support staff)
Goods and services purchased from in-state vendors
Equipment rentals
Location fees and permits
Most programs require an application process, compliance with local labor laws, and detailed documentation of all qualifying expenditures. Incentives may be transferrable or refundable depending on the jurisdiction.
How Wrapbook supports production incentives
Wrapbook simplifies the process of applying for and complying with production incentive requirements by:
Centralizing payroll data: Wrapbook collects and organizes all relevant payroll information, including wages, withholdings, and employee classifications.
State-by-state compliance: Wrapbook automatically applies relevant state and local tax laws to each payroll, helping productions remain compliant with jurisdictional rules.
Custom reports: Wrapbook can generate payroll registers, state tax summaries, and employee detail reports often required for audits or incentive applications.
Dedicated resources: The Wrapbook Production Incentives Center provides state-by-state breakdowns, eligibility criteria, and updates on available programs.
Expert guidance: For more complex scenarios, Wrapbook’s team can offer guidance or connect you with incentive consultants.
Production incentives FAQ
To help you production incentives, we’ve put together this list of frequently-asked questions.
Click the arrow next to a question to see the answer.
How can I determine which states offer the best incentives for my production?
Wrapbook's State Incentive Map allows you to explore incentives by state, providing details on available programs.
You can use the Incentive Finder to input your project details and find suitable incentives.
What’s the difference between refundable and transferable tax credits?
Refundable tax credits provide a direct refund if the credit exceeds tax liability, while transferable credits can be sold to other taxpayers.
Learn more: Understanding Production Incentives with Ryan Broussard
Can I apply for incentives in multiple states for the same project?
Yes, if your production spans multiple states, you may be eligible for incentives in each, provided you meet their individual requirements.
Learn more: Understanding Production Incentives with Ryan Broussard
Are there incentives specifically for post-production work?
Yes, some states offer incentives for post-production. For example, Connecticut has a post-only portion of their incentive program.
Learn more: Unscripted Production Incentives with Ryan Broussard
What are the benefits of filming outside the Los Angeles 30-mile zone in California?
Filming outside the 30-mile zone can qualify productions for a 5% Out-Of-Zone Bonus on expenditures and resident payroll.
Learn more: California Film Tax Credits and Incentives