Production Incentives Database
| Incentive Type | Transferable, Partially Refundable Tax Credit |
| Spend | 25% |
| Above the Line Residents | 25% |
| Above the Line Nonresidents | 25% |
| Below the Line Residents | 25% |
| Below the Line Nonresidents | 25% |
| Project Criteria | 25% payroll credit: $50,000 minimum instate spend during a consecutive 12-month 25% production credit and a sales tax exemption: spend more than 50% of the total budget or film 50% or more of the principal photography days in Massachusetts. |
| Loanout Registration Required | Yes |
| Loanout Withholding | Yes, 5.05% |
| Annual Funding Caps | None |
| Project Caps | None |
| Minimum Spend | $50,000 |
| Sunset Date | 12/31/2022 |
Massachusetts Film Office
10 Park Plaza, Suite 4510, Boston, MA 02116
Lisa Strout, Executive Director
Phone: 617 973 8400
EmailWebsite
Also Applies To:
| Animation |  |
| Commercials | |
| Documentaries | |
| Game Shows |  |
| Interactive | |
| Industrials | |
| Music Videos | |
| News | |
| Sports | |
| Reality TV | |
Audit Requirements
For projects over $250,000 an independent audit from a Massachusetts CPA is required or the Agreed Upon Procedures Form can be completed by the production's CPA.
Getting Started
Massachusetts offers three tax incentives:
1) Payroll expense credit
2) Production expense tax credit
3) Sales tax exemption
Apply to the Department of Revenue for a Sales Tax Exemption prior to making purchases in Massachusetts.
Fill out the Film Production Registration Form; if a local production office has not been established this part can be left as a "to be decided".
1) Payroll expense credit
2) Production expense tax credit
3) Sales tax exemption
Apply to the Department of Revenue for a Sales Tax Exemption prior to making purchases in Massachusetts.
Fill out the Film Production Registration Form; if a local production office has not been established this part can be left as a "to be decided".
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
Yes
Claiming Incentive
Upon project completion in Massachusetts fill out Massachusetts Film Office Production Completion Form; file for Tax Credits with the Department of Revenue; include required documentation.
Additional Information
Compensation Cap: Compensation to persons earning $1 million or more is not eligible for the payroll expense credit, however the earnings can be submitted for the production expense tax credit.
Massachusetts tax credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate.
Credit has a carry forward of 5 years
A Loan-Out Affidavit/Allocation Form must be completed for each artist loan-out company.
Multiple episodes of a television series or multiple commercials for the same client may be aggregated to qualify for the tax credit.
The 12-month qualifying period must be the same for sales tax exemption and tax credits; the qualifying period can cross taxable years.
Massachusetts tax credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate.
Credit has a carry forward of 5 years
A Loan-Out Affidavit/Allocation Form must be completed for each artist loan-out company.
Multiple episodes of a television series or multiple commercials for the same client may be aggregated to qualify for the tax credit.
The 12-month qualifying period must be the same for sales tax exemption and tax credits; the qualifying period can cross taxable years.
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 incentives@mediaservices.com.
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 incentives@mediaservices.com.