| Benefit as a % of spend | 25.00 |
| Financial cap per production | 15000000 |
| Do I have to register/set up a company? | Yes |
| 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? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | Yes |
| Criteria to access the benefit | - - Minimum spend 200000 (in local currency)
- - Use Local cast & Crew
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| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| Additional incentives or advantages | - - Rece tour assistance, location finding service
- - The credit equals 20% of qualified production costs incurred on Oahu, and 25% on the neighbour islands (Big Island, Kauai, Lanai, Maui, Molokai).
Sales Tax is not recoverable.
Any person working in Hawaii, whether a resident or not, is subject to state income tax withholding in addition to the standard US Federal withholdings such as social security and their resident state income tax.
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