UNITED STATES OF AMERICA FILMING INCENTIVES

Florida Entertainment Industry Sales Tax Exemption

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
  • - Music videos
  • - Short films
  • - Training programmes
  • - Reality TV
  • - News, current affairs, panel discussion programming
  • - Public events/sports production
  • - Variety entertainment programming
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend6.00
Financial cap per production-
Do I have to register/set up a company?
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
    When will the benefit/incentive be received?
    • - On commencement of principal photography
    Additional incentives or advantages
    • - Rece tour assistance, location finding service

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