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25% Refundable Production Tax Credit
for Filming on Kauai

GOOD NEWS UPDATE:

As of July 1, 2013, Hawaii has a new, expanded production tax credit. Act 88/89 raises the tax credit an additional 5%, to 25% for Kauai and other neighbor islands, and to 20% for Oahu. In addition, the per production spending cap was increased from $8 million to $15 million. The tax credit's sunset date was also extended from 2015 to December 31, 2018.

For more information, please see the Hawaii State Film Commission website.

The Motion Picture, Digital Media, and Film Production Income Tax Credit is a refundable tax credit based on a production company's Hawaii expenditures while producing a qualified film, television, commercial, or digital media project.

What is the tax credit?

How much is the tax credit?

Who is eligible for the tax credit?

A company that produces a "qualified production" that spends a minimum of $200,000 in "qualified production costs" in Hawaii, and belongs to one of the following categories:

Which "qualified production costs " are used in calculating the credit amount?

"Qualified production costs" must meet all of the following requirements:

Are there additional requirements for claiming the tax credit?

Who is NOT eligible for the tax credit?

How is the credit claimed?

Legislative and Tax References:

For more information, please see the Kauai Film Commission website and the Hawaii State Film Commission website.



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