• Production Incentives


    Glossary

    What are production incentives? Where are they available?
    Production Incentives are offered as cash rebates, tax credits, or up-front/back-end production funding. In addition, numerous jurisdictions offer sales, use, excise, and gross receipts tax relief in the forms of deductions, credits, exemptions, and waivers.

    The federal government and most U.S. states offer production incentives for motion picture and television productions. A number of jurisdictions also offer incentives for commercial advertisement, digital programming, post-production, video game production, animation, and other production types. More than a dozen international jurisdictions offer production incentives for foreign producers.

    Why are they granted?
    Governments have long used incentives to foster economic growth, build infrastructure, and create jobs. Incentives are used to attract industries that are viewed as important to the local community. Production of filmed entertainment is especially amenable to incentives because it is highly mobile, environmentally "clean," capital- and labor-intensive, and effective in promoting tourism.