| Benefit as a % of spend | 25.00 | 
| 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? |  Yes | 
| Criteria to access the benefit | - - Minimum spend 50000 (in local currency)
 - - Use Local cast & Crew
 
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| When will the benefit/incentive be received? | - - On submission of audited accounts
 
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
 - - Rece tour assistance, location finding service
 - - Free use of buidings/facilities/services within jurisdiction
 - - Production-related expenses are sales tax free at point of purchase. 
A list of fee-free locations, and assistance with location scouting is available to producers through the Massachusetts Film Office.
 
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