Massachusetts Film Tax Credits

The Massachusetts Film Tax Credit has been dramatically upgraded since 2006. Filmmakers that shoot at least half of their movie or spend at least half of their production budget in Massachusetts are eligible for a tax credit equal to 25 percent of their total spending in Massachusetts including salaries over $1million.

The spending threshold begins at $50,000 and “digital media projects” are eligible extending the benefits of the film tax credit to locally based, small independent and documentary filmmakers.