|Incentive Type||Transferable Non-Refundable Tax Credit|
|Above the Line Residents||15-25%|
|Above the Line Nonresidents||12-17%|
|Below the Line Residents||15-25%|
|Below the Line Nonresidents||0|
|Bonus||5% of the cumulative qualified expenditures and production costs if more than 50% of the BTL personnel are Nevada residents|
|Bonus||5% of the cumulative qualified expenditures and production costs if more than 50% of the filming days occurred in a county in the State in which, in each of the two years immediately preceding the date of application, qualified productions incurred less than $10 million of direct expenditures.|
$500,000 minimum qualified production cost in Nevada; At least 60% of the production budget, including pre-production, production, and post-production, must be incurred in Nevada as qualified direct production expenditures. However, if all post-production will be completed outside of Nevada, then post-production expenditures can be withheld from the 60% calculation
NV Residency form is required
|Loanout Registration Required||Yes|
|Annual Funding Caps||$10,000.00|
The qualified production must complete production within one year after the commencement of principal photography.
Tax credit has a 4 year carry forward
Last updated: 07/01/2017
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].