Massachusetts Commercial Production Incentives
Questions about the Massachusetts Incentive Program?
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| 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