Massachusetts

Massachusetts Film Tax Credits

Type of Incentive Tax credit; refundable at $0.90 per dollar; transferable
Benefit Details 25% production credit for qualified spend in state.  25% payroll credit for qualified labor incurred in state.  Must spend more than 50% of total production expenses in MA or shoot more than 50% of principal photography in MA to qualify for production credit.
Project Cap None
Annual Cap None
Minimum Local Spend $50,000
Loan-Out Company Considerations Payroll services company must register for MA withholding and transmit all required withholding to the DOR.  Loan Out Affidavits must be filed with application for all loan outs in qualified spend.
Additional Exemptions Sales Tax Exemption
Qualified Production Expenditures Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line, Labor <$1,000,000 available for payroll credit, labor >$1,000,000 available for production credit.  Contact us for more details.
Sunset Date January 1, 2023
Film Commission Massachusetts Film Office
Lisa Strout, MA Film Office Director
mafilminfo@state.ma.us
617.973.8400 
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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.