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Incentives

Production Incentives Database

Connecticut

Incentive Type Transferable Non-Refundable Tax Credit
Spend 10-30%
Above the Line Residents 10-30%
Above the Line Nonresidents 10-30%
Below the Line Residents 10-30%
Below the Line Nonresidents 10-30%
Project Criteria $100,000 minimum instate spend; tax credit amount depends on the amount of qualifying production expenses per project:
- 10% for qualifying production expenses of $100,000 to $500,000
- 15% for qualifying production expenses of $500,001 to $1 million
- 30% for qualifying production expenses over $1 million

50% of principal photography days or 50% of post-production expenses must occur in Connecticut.
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps None
Project Caps None
Minimum Spend $100,000-$1,000,000
Sunset Date None
Audit Requirements
An audit by a CPA licensed in Connecticut is required.
Getting Started
Submit an Eligibility Application to the Department of Economic and Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut; the application must be submitted in hard copy, include administration fee and other required information to be considered complete.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit the final Production Tax Credit Voucher Application, CPA audit, administrative fee of 1% of the anticipated credit (minimum $200, maximum $5,000) and other required information no later than 90 days following the last qualified expenditure in Connecticut.
Additional Information
Compensation Cap: Star talent compensation is capped at $20 million in the aggregate.

There is a suspension on Theatrically released feature films as an eligible production type . However TV movies can still apply. However ***Exceptions can be made. - The moratorium on film and digital media production tax credits for certain motion pictures has been made permanent as of 2018

Eligibility Applications must be submitted on an annual basis.

All loan-out companies must register with the Connecticut Department of Revenue Service (DRS) and provide Confirmation of Registration issued by the DRS; loan out companies are required to register with the Connecticut Secretary of the State.

Tax Credit has a carry forward of 3 years

Tax credit vouchers may be sold, assigned, or transferred to one or more taxpayers, in whole or in part, up to a maximum of 3 times as long as the tax credit has not been claimed previously.

easiest way to fully capitalize on the 100% transferability is to have a C Corp in CT.

Last updated: 10/20/2016

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].