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Massachusetts Commercial Production Incentives

State Incentives

Questions about the Massachusetts Incentive Program?

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    Type of IncentiveTransferable OR Refundable tax credit
    Incentive Amount25% transferable tax credit (or refundable at $0.90) on qualifying spend
    ResidencyBoth residents and non-residents can qualify
    Minimum Spend$50,000
    Production CapNone
    Salary CapNone
    Annual CapNone. Program sunsets in 2023
    Application TimelineProductions must complete registration with the state
    Loan-Out RegistrationYes
    Loan-Out Withholding5%
    CPA AuditYes, if spend is over $250,000

    MA Film office

    www.MAFilm.org