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Production Incentives Database

Incentive Type Non-Transferable Refundable Tax Credit
Spend 22-27%
Above the Line Residents 22-27%
Above the Line Nonresidents 22-27%
Below the Line Residents 22-27%
Below the Line Nonresidents 22-27%
Bonus 25% total tax credit if production cost incurred on all other neighboring islands (big Island of Hawaii, Kauai, Lanai, Maui, and Molokai)
Project Criteria $100,000 minimum qualified spend;

22% tax credit in any production cost incurred on the island of Oahu

27% tax credit if production cost incurred on all other neighboring islands (big Island of Hawaii, Kauai, Lanai, Maui, and Molokai)

A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county, if the population bases differ enough to change the percentage of tax credit.
Loanout Registration Required Yes
Loanout Withholding Yes, 4%
Annual Funding Caps $50,000,000
Project Caps 17000000
Minimum Spend $100,000
Sunset Date 12/31/2033
Audit Requirements
Qualified CPA Audit is Require
Getting Started
Submit the Production Registration Form or the Split Year - Production Registration Form (for productions shot over two consecutive tax years) on-line and as a signed hard copy to the Hawaii Film Office, one week prior to the first Hawaii shoot date; forms may be submitted during development or preproduction.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
Submit the 'Hawaii Production Report' data online and a signed hard copy of the report via mail, including the detailed Hawaii expenditure report, Hawaii vendor list and crew list to the Hawaii film office no later than 90 days following the end of each taxable year in which qualified production costs were expended.

All tax credit claims, including amended claims, should be filed before the end of the 12th month following the close of the taxable year for which the tax credit may be claimed.
Additional Information
Qualified production costs include all instate costs incurred by a qualified production that are subject to the general excise tax or income tax.

Commercials may bundle production expenses of more than one commercial to meet the $100,000 minimum spend if production of all

A loan-out company is subject (must register)to General Excise Tax(GET) at the rate of 4% on gross receipts; for information regarding a safe harbor to qualify loan out company payments see Hawaii Dept. of Taxation Tax Information Release No. 2009-05

Out of state business entities must register to conduct business activities in Hawaii by applying for and obtaining a Certificate of Authority from the Department of Commerce & Consumer Affairs.

Every person with business activities in Hawaii is required to apply for and obtain a general excise tax license, and pay general excise tax on the gross income from their business activities

Productions are required to: make reasonable efforts to hire local talent and crew; provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries

Screen credit may be waved in exchange for Alternative marketing opportunities, approved by the department of business, economic development, and tourism, that offer equal or greater promotional value to the State than the shared-card, end-title screen credit;

Increase in % will take place in January of 2023 as well as 4% needed on Loan outs!

Last updated: 07/01/2024

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].