Idaho

Idaho Film Tax Credit

Type of Incentive Rebate
Benefit Details 20% of qualifying spend in state. 35% of production crew must be legal state residents.
Project Cap $500,000
Annual Cap Subject to available funding
Minimum Local Spend $200,000
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy Tax Relief AvailableSales & Use Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Below the Line.  Contact us for more details.
Sunset Date June 30, 2020
Film Commission Idaho Film Office
Idaho Department of Commerce
Division of Tourism Development
700 West State St, 2nd Floor
PO Box 83720
Boise, ID 83720Peg Owens
peg.owens@tourism.idaho.gov
208.334.2470
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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.