Hawaii Film Tax Credits

Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 20% of spend in counties with population >700,000; 25% of spend in counties with population <700,000
Project Cap $15,000,000
Annual Cap None
Minimum Local Spend $200,000
Loan-Out Company Considerations Loan-outs must register to do business in the state and must obtain an excise tax license.  Loan-outs must pay applicable excise and income tax on payments in order for such payments to qualify for the film tax credit.
Additional Exemptions None
Qualified Production Expenditures Incurred in State, In-State Vendors; Out-of-State Vendors (must pay use tax for imported property and services); Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  In order to be a qualified production expenditure, it must be subject to HI income or excise tax.  Contact us for more details.
Qualified Labor Resident and Nonresident, Above the Line and Below the Line.  Contact us for more details.
Sunset Date December 31, 2025
Film Commission Hawaii Film Office
Arts and Culture Development Branch
State Dept of Business, Economic Development & Tourism
250 S. Hotel Street, Suite 510-A
Honolulu, HI 96813Donne Dawson


NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.