Massachusetts Commercial Production Incentives

Questions about the Massachusetts Incentive Program?
Type of Incentive | Transferable OR Refundable tax credit |
Incentive Amount | 25% transferable tax credit (or refundable at $0.90) on qualifying spend |
Residency | Both residents and non-residents can qualify |
Minimum Spend | $50,000 |
Production Cap | None |
Salary Cap | None |
Annual Cap | None. Program sunsets in 2023 |
Application Timeline | Productions must complete registration with the state |
Loan-Out Registration | Yes |
Loan-Out Withholding | 5% |
CPA Audit | Yes, if spend is over $250,000 |
MA Film office
www.MAFilm.org