Connecticut Commercial Production Incentives

Type of Incentive	Transferable Tax Credit
Incentive Amount	Tiered 10 - 30% transferable tax credit depending on in-state spend
Residency	Both residents and non-residents can qualify
Minimum Spend	$100,000
Production Cap	None
Salary Cap	$20,000,000 total talent cap
Annual Cap	None
Application Timeline	Production must register to do business in the state. Incentives application may be filed after production starts
Loan-Out Registration	Yes, loan-outs must register and show evidence of such registration, with the CT Departments of Revenue Services in order to qualify fees
Loan-Out Withholding	No
CPA Audit	Yes

Connecticut Film Office