Incentives

Motion Picture and Digital Media Production Industry Incentives

Louisiana has tax incentive programs designed to encourage film, video and digital media production in our state.

Motion Picture

Production Projects

• Investors in state-certified productions occurring prior to July 1, 2010, with a total base investment greater than $300,000 qualify for a fully transferable Louisiana investment tax credit of 25% of the in-state spend.
• For state-certified productions occurring on or after July 1, 2010 but before July 1, 2012, with a total base investment greater than $300,000, each investor shall be allowed a tax credit of 20% of its investment.
• For state-certified productions occurring on or after July 1, 2012 with a total base investment greater than $300,000, each investor shall be allowed a tax credit of 15% of the investment.
• Payroll for Louisiana residents employed in connection with a state-certified production is allowed an additional tax credit of 10% of such payroll up to a salary limit of $1 million for any individual.
• No cap on production incentive.

Infrastructure Projects

Investors in state-certified film, video, television and digital production and post-production state-of-the-art infrastructure projects occurring through January 1, 2009 with a total base infrastructure investment greater than $300,000 qualify for a fully transferable Louisiana investment tax credit of 40% of such investment. No tax credit shall exceed $25 million.

Sound Recording Investor Tax Credit

Investors in state-certified, sound recording productions and sound recording infrastructure projects qualify for a fully refundable tax credit of twenty-five percent (25%) of the base investment in excess of $15,000.

Digital Media Tax Credit

Investors in state-certified digital media productions approved on or after January 1, 2005 and prior to January 1, 2010 with a total base investment greater than $300,000 qualify for a transferable Louisiana investment tax credit equal to a percentage of such investment.

• 20% tax credit for the first and second years following certification
• 15% tax credit for the third and fourth years following certification
• 10% tax credit for the fifth and sixth years following certification

Louisiana film tax credits are administered by the Office of Entertainment Industry of the Louisiana Department of Economic Development.