How the streaming era is impacting the creative process
Learn about tax rebates and benefits of filming on the continent
Greetings! And thank you for reading the second print edition of Destination Film Guide. We’re thrilled as the brand continues to expand and we are able to assist our readers find that unique destination that will make their story pop. Streaming platforms' emergence as the dominant content distribution system has ushered in an unprecedented demand for content of all kinds: features, television series and reality TV. A unique backdrop can distinguish a show to a consumer bombarded with options, which makes location scouts and producers more valuable than ever.
Destination Film Guide is designed as a resource for producers, directors and location scouts to discover new sites to tell an exciting new narrative. Instead of navigating unwieldly databases, look through our clean layouts for inspiration and insight from film commissions across the country that can accommodate productions of all sizes. Our deep industry connections across North America have resulted in a guide that combines engaging editorial and our easy-to-read Site Inspections. Created in cooperation with film commissions that span coast-to-coast, these Site Inspections highlight exceptional locations and beneficial financial incentives offered by the local government.
We also help you maximize your production budget with insights into statelevel tax incentives and the soft benefits of working with a film commission. Our comprehensive Film Incentives projects reviews financial benefits of working in various states, provinces and countries across North America and the Caribbean, and our website offers further in-depth articles to maximize your production budget.
Want to stay updated on the latest industry news? Check our website for frequent Hollywood updates and articles that highlight innovative film commissions across the continent.
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8 Film Commission 101
These government entities can prove invaluable to film and television productions
10 Through the Eyes of a Location Scout
President of the LMGI discusses location scouting in the streaming era 12
BY MILES DOBIS
The film and TV industry is more diffuse than ever—both for production and distribution. For decades, the theatrical release window and television channels were the only outlets for original programming, but with the advent of the streaming ecosystem and increasingly large telecommunications companies vying for subscriptions, content has become currency. According to FX Research, a record 559 scripted television shows were produced in 2021, and this doesn’t include reality programming, children’s entertainment and straightto-streaming films.
The increased content churn has encouraged producers to look beyond the entertainment industry mainstays of Hollywood and New York City for unique backdrops, and other states are more than ready to welcome creatives.
“Because there is so much content being made, there is much more demand for production companies to retain leases for studio space and find other environments, and states like us are using financial incentives and creative infrastructure to entice them to stay,” says Illinois Film Office Director Peter Hawley.
This “creative infrastructure” is the crew base, studio space and community buy-in to encourage repeat business from production companies. And states are finding legislative approaches to ensure this support system stays in place and flourishes. The Filmed in Oklahoma Act, passed in 2021, aims to support the local entertainment industry by offering lucrative tax rebates to productions that hire “apprentices” to learn various disciplines of filmmaking craft. Depending on the approved budget, the production must bring on a designated
number of young professionals to learn a variety of skills, from hair and makeup to accounting and casting.
“Developing an in-state workforce is a major goal for the state, and encouraging that through this incentive program is a way to both develop local talent and demonstrate the value of film production to other industries,” says Oklahoma Film & Music Office Director Tava Sofsky.
The initiatives are already proving successful, with Martin Scorsese’s Killers of the Flower Moon, the Kurt Warner biopic American Underdog and the upcoming Sylvester Stallone crime series
The increased content churn has encouraged producers to look beyond the entertainment industry mainstays of Hollywood and New York City for unique backdrops, and other states are more than ready to welcome creatives.”
Tulsa King all filming in the state. Also produced entirely in Oklahoma was the rapturously received Reservation Dogs, which was created with an almost entirely indigenous cast and production team.
Paired with the brand new $1 million incentive offered by the Cherokee Nation, Sofsky sees this as an opportunity for an underrepresented community to tell its story by investing in creative infrastructure. The brand-new Cherokee Film Studios, which houses state-of-theart LED walls and post-production suites, is another sign of the nation’s drive for a self-sustaining industry.
Beyond financial incentives and a
desire to tell diverse stories, production companies and creative teams are realizing the geographic diversity and visual distinction across North America, and film commissions are prepared for their needs with extensive resources and location teams.
“States like Illinois are incredibly varied and boast an interesting geography that is difficult to find elsewhere,” says Hawley. “When Fargo season 4 shot here, we were able to stand in for mid-century Kansas City, and there is everything from shiny skyscrapers to really distinct towns along the Mississippi River that are sometimes difficult to find
in other areas of the country.”
Since the Illinois Film Office was established over 30 years ago, it has developed a comprehensive digital location database that can be provided to scouts and production teams, another asset that was impossible to create in the industry’s earlier phases.
These initiatives for inclusivity and sustained growth are mirroring a film industry that contains more voices and stories than ever before, and they show how investments in real and human infrastructure can successfully draw the entertainment industry outside its most established areas. DF
BY MILES DOBIS
Are you a location scout on the hunt for a new backdrop, have an area in mind but are unsure of sites that lend a distinct local sensibility?
Are you a producer looking for cooperation with local government but don’t know the proper connections to make? A film commission is the perfect ally for the production process and can become a key relationship as you tell your cinematic story. From funding and local permits to tax breaks and local labor laws, these government-funded entities are a necessity for a production looking to maximize its budget.
Film commissions are responsible for marketing and developing sales strategies that attract creative media industries unfamiliar to the region. The commission welcomes films, television shows, documentaries, commercials and corporate videos that can utilize the cityscape, historic buildings or surround landscape, and they’re frequently staffed with knowledgeable locals to tell you fascinating sites a cursory scouting mission might not find. Nearly every major North American city, state and province funds a film commission for creatives to utilize, so let’s dive into these helpful entries can help bring your vision to the screen.
Tax breaks (cost reductions for equipment, food and on-set supplies) and incentives (percentages of money granted back to the production for filming in certain areas) are crucial factors when selecting an area to shoot in. Film commission employees are well-versed in local tax laws and can help your team navigate the sometimes opaque world of film financing. Reach out, and a team member can outline important information regarding expenditures and requirements for sales tax discount qualifications.
Scouting missions to a city or area you’re unfamiliar with may lead to your production selecting sites that have been previously used or visually bland. Film commissions, staffed by local film experts, often stock their website with comprehensive location directories that serve as interactive galleries you can explore from the safety of your production office. High-
definition images are often accompanied by addresses, local jurisdictions and the types of productions that can take advantage of the site. Looking for a historic theater to host a game show or musical sequence in, these inventories can cut down your search time and scouting budget.
If your production is staffed with too many below-the-line employees from another state, your budget may become unwieldy and your cinematic vision un-realized. Fortunately, local creatives and film industry craftspeople are often eager to support your vision. Film commissions have close relationships with state guilds and unions, and they can outline how to staff an exceptional creative team while adhering to local rules and regulations. They also often have data on local freelancers and consultants who can bring authenticity to your film.
Bringing too many cameras, sound equipment and costumes from Los Angeles or New York can prove unwieldy. Instead, consult the film commission for their contacts with local equipment rental outfitters, catering companies, costumers and hardware equipment. Several states and municipalities offer rebates for productions that compile a certain spend at qualifying businesses.
No matter the reason, your audience will sense inauthenticity if your team doesn’t capture the ineffable feel of the region or city. Fortunately, the film commissions can connect you with accent coaches or local historians to grant a lived-in sense of place to your story. Film commission also work with local historic societies and might have access to primary documents that need to be recreated on-screen or photographs of buildings that have since been dismantled or altered. They can also work with local police and fire departments to assist with road closures and traffic re-routing. DF
Destination Film Guide includes contact information from leading film commissions in North America who will help get your production rolling. Another great resource is the Association of Film Commissioners International member directory which can be found at https://directory.afci.org.
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JOHN RAKICH, PRESIDENT OF LOCATION MANAGERS GUILD INTERNATIONAL, DISCUSSES SCOUTING CHALLENGES AND HOW THE CREATIVE PROCESS HAS CHANGED IN THE STREAMING ERA
What are the factors you consider when scouting a location?
When you’re scouting a location, you’re beholden to more than more master. On one hand, you’re dealing with the creative side and what the director, production designer and director of photography would like, and on the other hand, you want to find a location that’s logistically feasible. The wonderful thing about the motion picture and television industry is that you can do almost anything if there’s enough time and money—we can access more remote places if we have the resources. But you also need to keep in mind the scope of the production and the resources or schedule that are available.
What is an example of needing to adjust your expectations based on a creative or logistical decision?
JR: I was working on one of the Resident Evil films, and the whole opening sequence was a sniper looking down from a rooftop on a city square. We consulted with the designer and director and found the perfect town square for this location, but when the director or photography joined the project, he explained to us that the shot would be impossible since 3D cameras were becoming more popular, and it was detrimental to go that high up with the equipment he
would need to use. So we had to scrap everything and re-adjust for a camera setup that would require a 12-person team, and that’s something you can’t anticipate until everyone is onboard the project.
How has updated technology and the transition from film to digital affected the locations you scout or how they appear onscreen?
JR: The camera technology is certainly getting smaller and allows you to leave a smaller footprint, but what’s happening is that 4K cameras are no longer the
standard, and 8K cameras are becoming more popular. But conversely, there are larger vehicles and lighting setups required for those cameras, so the logistics are equally challenging.
What’s really changed is the accessibility over special effects shots. I’ve worked on the last two seasons of See for Apple TV+, and that show has giant battlegrounds with explosions and vast rock quarries at a scope that used to be extremely rare for TV. And with the volumetric filming on shows like The Mandalorian , we’re also looking for more place-shot scouting for backgrounds instead of considering how the actors will be lit in the environment.
Has the streaming model for content changed how you approach the creative process?
JR: Especially for TV shows, the director’s creative control has already been distributed to other people. The producer, production designer and director of photography who are with the project for every episode have developed the groundwork before the director comes onboard, and with the budgets and resources now being spent by these streaming services, we’re essentially shooting films within an episodic timeframe. As an example, the season finale of Stranger Things was two-and-a-half hours, which is longer than most feature films. But also with those increased resources are more comprehensive outlines, so I can see the story arcs for an entire series to dictate the locations we select.
You’re a proud Canadian and Toronto resident. What defines the city and province of Ontario for you?
JR: Being able to stand in for so many locations has always been our selling point. The province of Ontario changes topographically from flat plains to rocky hills to cliff edges and waterfalls. And Toronto and Canada have always been popular with filmmaking because the cities can stand in so easily for other locations, but even in the last five years, Calgary and Winnipeg in our prairie provinces have seen a huge influx of work. HBO just shot The Last of Us in Winnipeg, and Ghostbusters: Afterlife was able to use the open prairies of Canada even though the story takes place in Oklahoma.
States and provinces are increasingly introducing tax incentives and ways to draw productions from the major filmmaking hubs of Los Angeles and New York City. What would you say are the benefits of those incentives?
JR: I think the incentives are really most important for developing an industry and talent base within the region, not necessarily the monetary benefits for the productions. The southern states like Georgia, North Carolina and Louisiana have seen surges of production in the last 15 years, and you can see them developing the base of technicians and studio space to accommodate a pretty rigorous production schedule, but the reason why Toronto remains so popular is that we’ve been that developing talent without tax incentives for 40 years. It goes even farther than that—it’s the little things that people don’t necessarily think about. It’s not just the money that’s going to local labor, but it’s the hotel rooms, rental cars, even the pens and paper. The average production spends quite a bit of its budget at an office supply store, and those little things make a massive financial impact. And that’s why most jurisdictions are trying to fast-track the recovery of their film sector, because it touches so many other elements of the economy. DF
“I can consult neighboring counties who are FLICS members if there are any questions or concerns, and the productions that work with us know they’re in good hands being part of such a supportive network.”
Scan this QR code to learn more about the FLICS members mentioned in this article.
– Juli Johnston, Placer/ Lake Tahoe Film Office
The connection between the various liaisons and commissions across the state are invaluable to filmmakers. The combined experience and expertise with the individual commissioners has assisted so many productions that may require filming across multiple jurisdictions.”
– Eddie Robinson, City of West HollywoodSince Centaur Film Company moved from New Jersey to the modest citrus groves of Hollywood in 1911, the Golden State has become the headquarters for America’s premier film studios and production companies, as well as one the largest collection of creatives on Earth. The state receives an average of 315 sunny days, a diverse collection of locations (from vast coastlines to arid deserts) and a creative infrastructure formed from a century of innovation. While other American states have become hotbeds for productions in recent decades, California continues to host more projects than anywhere in North America and consistently attract talent through the dedicated work of the Film Liaisons in California Statewide (FLICS).
“The weather is ideal, the crew base remains the best in the country, and the state retains a very competitive tax credit program. Combine that with the pooled resources of FLICS members, I’d say filming in California is still the ideal choice for most productions.”
– Karen Nordstrand, Monterey Film Commission
This collection of nearly 60 film commissions and offices across California shares resources to assist productions with scouting, permits and local talent. This one-stop resource is essential for any film, TV or commercial producer
across the Golden State, and FLICS members will work to assist your production across jurisdictions.
“Our strength as an organization is the ability to collaborate and refer several locations to stories that require multiple settings,” says Sabrina Jurisich,
FLICS Vice President and Regional Film Commissioner for Upstate California. “If you need redwood forests, skyscrapers and oceans, our individual members are happy to share resources so that you can save money and focus on the creative aspects of the project.”
Boasting a rich Old Hollywood tradition and unforgettable Pacific scenery, Catalina Island and the city of Avalon are a beautiful backdrop for your next project. The Catalina Island Tourism Authority & Film Catalina are available to assist you in processing your permits, answering your questions and assisting you in finding the products and services you might require from local businesses.
The Imperial Valley draws you in with waves of sand dunes, rocky desert and mountain landscapes and the largest salt lake in the United States: the Salton Sea. With seven cities and eight unincorporated communities, Imperial County is home to a rich agricultural heritage, extensive renewable resources, outdoor recreational activities and the infamous Sonny Bono Salton Sea National Wildlife Refuge.
It’s been called the “Greatest Meeting of Land and Sea.” Monterey County’s beautiful, diverse locations have drawn filmmakers for decades. Dramatic coastal settings include Carmel-by-the-Sea, Big Sur, Monterey, and there’s rural and agricultural looks in the Salinas Valley. From famous films to Big Little Lies the best locations are here.
Jim Luttjohan
LOVE CATALINA ISLAND TOURISM AUTHORITY
310-510-7643
jim@lovecatalina.com
www.filmcatalina.com
Charla Teeters
IMPERIAL COUNTY FILM COMMISSION
760-337-4155
filmhere@sbcglobal.net
www.filmimperialcounty.com
Karen Nordstrand
MONTEREY COUNTY FILM COMMISSION
831-646-0910
karen@filmmonterey.org
www.filmmonterey.org
FLICS’ vast array of tools and resources will help you navigate all sorts of production issues, from work permits to on-set safety. Their team can help put you in touch with relevant government agencies, industry associations and union contacts. Their
website also contains comprehensive production directories, entertainment job listings and useful charts for studio zones. Read more to learn about their members and how they can provide unforgettable locations for your next creative endeavor. DF
Placer County boasts stunning locations, including rich farmlands and industrial sites of the valley, rivers and forests of the foothills, and the sparkling blue lake and ski resorts of the mountains. We welcome all media productions to scout, film and enjoy our spectacular natural beauty year-round.
Find your next location in Upstate California! We are here to help with pre-scouting, permits, local referrals, at no cost to you ! Our region encompasses four counties with diverse options: valleys, mountaintops, small towns, waterfalls, caverns, rivers, historic, modern, state and national parks, and more! Contact us today!
The City of West Hollywood is here to support your production from scout to strike. Home to iconic locations such as the Sunset Strip and Pacific Design Center, West Hollywood also can double as Anywhere, USA with our many unique residential and commercial areas — all within 1.9 square miles.
Juli Johnston, Film Program Liaison
PLACER-LAKE
TAHOE FILM OFFICE530-889-4091
jjohnston@placer.ca.gov
www.placer.ca.gov
Sabrina Jurisich, Regional Film Commissioner UPSTATECALIFORNIA FILM COMMISSION
• 530-710-7784
sabrina@upstatecafilm.com www.UpstateCAFilm.com
Eddie
Robinson OF WEST HOLLYWOOD FILM OFFICE
CITY
323-848-6489
wehofilm@weho.org
www.weho.org/film
QUAINT VILLAGES AND DRAMATIC COASTLINES
MAKE FOR UNFORGETTABLE BACKGROUNDS
New England’s visually dazzling fall foliage, charming coastal villages and winding, European-inspired streets are appealing to a variety of productions. Whether you want an authentic period piece or vibrant outdoor adventure, New England offers the backdrop for you.
There has been a recent influx of filmmakers and producers flocking to Connecticut to take advantage of the Constitution State’s diverse landscapes and colorful seasons. Its close proximity to New York City and shared film crew workforce with New York City and New Jersey makes this state extremely appealing to producers. Not only do the state’s tax incentives cover motion picture productions but digital animation as well.
Producers of the new Netflix movie The Good Nurse starring Eddie Redmayne and Jessica Chastain saw filming potential in the coastal cityscape of Stamford. The small-town charm of Connecticut was also the inspiration for Amy Jones, the brilliant screenwriter of the beloved 1988 Julia Roberts classic Mystic Pizza , where visitors to Mystic can still get a slice today.
Incentive Type Transferable, Non-Refundable Tax Credit
Incentive Amount 10-30%
Minimum Spend $100,000 (10% credit), $500,000 (15% credit), $1 million (30% credit)
Bonus N/A
Audit Requirements An audit by a Connecticut-licensed CPA is required
Application Submit a hard copy Eligibility Application to the Department of Economic Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut. Include administration fee and any other required information to be considered complete.
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date None
Maine offers attractive film perks including two production incentives. The Wage Rebate offers 10% (nonresidents) and 12% (residents) reimbursement for wages paid to employees during production. The Expense Tax Credit offers a 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in The Pine Tree State. Maine also does not require sales tax on purchases of most fuel and electricity for film productions.
The 2010 Leonardo DiCaprio mystery thriller Shutter Island and 1998 family drama Cider House Rules utilized the rugged natural beauty of Acadia National Park as an onsite filming location. Maine offers more than mountains and vast wilderness. The steep cliffs overlooking the churning Atlantic Ocean flank the state’s east coast, boasting miles of dramatic and memorable filming destinations that could easily be used as a stand-in for rugged locations abroad.
Incentive Type
Credit/rebate combo
Incentive Amount 12% (all residents), 10% (all nonresidents)
Minimum Spend $75,000
Bonus N/A
Audit Requirements
None
Application Must provide a projected schedule for pre-production, production and postproduction reflecting production will begin 60 days after certification. Applications must be authentic from the department; provide names of principals involved, certificate of insurance, information demonstrating the production is fully financed and follow all other legislative guidelines Sales
Thanks to tax incentives paired with iconic New England charm and the state’s popularity among cinematographers, Massachusetts is known as “Hollywood East." The brownstones and old brick pathways of Boston and the sleepy coastal magic of Cape Cod beguile producers with authentic New England backdrops oozing with old-world character. Boston was used as a New York City backdrop for the all-female blockbuster remake of Ghostbusters
In the 2009 Sandra Bullock rom-com The Proposal starring Ryan Reynolds, an Alaska seaside family vista overlooking the ocean was filmed in Manchester-ByThe-Sea and Rockport on the Cape. Historic Salem was the obvious magical choice for the 1993 cult Halloween classic Hocus Pocus
Picturesque seaside locations throughout the Ocean State offer prime shooting locations used by revered RISD students and well-known producers alike. The school of design encourages experimental film and photography, so it’s no surprise that the state offers a 30% Musical and Theatrical Production Tax Credit program to those that qualify as an incentive.
In the 1990s, Rhode Island caught the attention of the auteur Farrelly brothers for the backdrops of their comedies Dumb and Dumber and There’s Something About Mary . Television programs like Family Guy and the 1995 NBC drama Providence made Rhode Island a staple of their television shows, catapulting the small state onto televisions around the world.
Incentive Type Transferable, Partially Refundable Tax Credit
Incentive Amount 25%
Minimum Spend $50,000
Bonus N/A
Audit Requirements
For projects over $250,000, an independent audit from a Massachusetts-certified CPA is required. Or an Agreed-Upon Procedures form can be completed by the production’s CPA
Application
Massachusetts has three tax incentives: Payroll expense credit, Productions expense tax credit and Sales tax exemption Apply to the Department of Revenue for a Sales Tax Exemption prior to making any purchases in Massachusetts
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief No
Sunset Date December 31, 2022
Incentive Type
Transferable, Non-Refundable Tax Credit
Incentive Amount 30%
Minimum Spend $100,000
Bonus N/A
Audit Requirements
Application
An audit by an independent Rhode Island certified CPA is required
Submit the Initial Application prior to the start of production; begin principal photography no more than 180 days from the start date listed on the initial certification letter
Sales Use Tax Relief No
Hotel Occupancy Tax Relief No
Sunset Date
June 3, 2027
Missoula, Montana is a vibrant place with the surroundings of a secluded mountain town and the amenities of a bustling city. Filming in Missoula means taking advantage of upscale lodging and restaurants alongside rivers and mountains, with unmatched outdoor access in every direction.
Innovation and collaboration are more than welcome in Missoula, with our warm and resourceful community and enticing state incentives.
Opportunity awaits. Visit destinationmissoula.org to learn more about the benefits of bringing your next creative venture to Missoula, Montana.
destinationmissoula.org/film
UTILIZE RECOGNIZABLE CITYSCAPES, ROLLING APPALACHIAN LANDSCAPES AND PLENTIFUL WATER LOCALES IN THIS REGION
Home to New York City (one of the densest creative hubs in the world), charming coastal towns and everything in between, the Mid-Atlantic region can accommodate projects with any setting. Whether you need to utilize the iconic skyline of Manhattan or Washington, D.C., or if you seek an underutilized main street or waterfront dock, this area will be able to accommodate. Many of the states here offer comprehensive tax incentives and large pools of local talent.
Delectable fresh crabs and the picturesque Chesapeake Bay comprise the east. Sprawling horse farms and Baltimore and D.C. are situated to the west. Maryland boasts prime filming locations throughout the Free State for any project. The riveting true story The Social Network and the action-comedy The Night Watchmen chose Maryland’s landscape for filming on-location for such reasons. Since 2000, 78 films have been shot here, along with five television shows. Maryland’s close proximity to Washington, D.C. is incentive enough for some, as the district has strict filming laws. If popping over to Washington for a few shots isn’t feasible, the city of Baltimore makes for a great stand-in. Learn more at the Maryland Film Office.
Audit Requirements: An independent, thirdparty CPA Agreed-Upon-Procedures report is required by a Maryland licensed CPA
An independent, third-party CPA Agreed-UponProcedures report is required by a Maryland licensed CPA Application
Audit Requirements
Before production, submit a completed Application for Preliminary Tax Credit Certification including the Application
Addendum to the Department of Business & Economic Development (DBED). Principal photography must begin within 120 days after the Preliminary Tax Credit Certificate or letter of intent from the DBED is received. Sales
It’s “lights, camera, action!” in the Garden State thanks to its diverse culture and landscape and close proximity to New York City and Philadelphia. New Jersey offers all four seasons for filming any setting, whether down at the shore surrounded by lighthouses and expansive beaches or by the duck-covered lake and Old Mill in historic Allentown. Atlantic City is a favored stand-in for scenes in Las Vegas, and only a few authentic New Jerseyans might be able to tell the difference. Competitive tax incentives draw producers and filmmakers like Steven Spielberg, who used the dilapidated and crumbling facades of Paterson in North Jersey to emulate parts of the antiquated San Juan Hill neighborhood in New York City in the new West Side Story. Scorsese also took advantage of Paterson’s unpolished streets when he filmed parts of The Irishman, released in 2020 with a star-studded cast. New Jersey prides itself on its robust workforce and the growing number of professional production studios from north to south and invites all auteurs to participate in New Jersey’s film culture.
Incentive Type
Transferable Non-Refundable Tax Credit
Incentive Amount 35-37%
Minimum Spend $1 million
Bonus
5% of qualified film production expenses incurred for services rendered and property purchased. 2% added bonus awarded for the hire of minorities and women
Audit Requirements Submit a tax credit verification report by a New Jersey licensed CPA
Application
Principal photography to begin within 180 days from the tax credit application date
• Application fees: $500 ($1 million tax credit or less), $2,500 (tax credit in excess of $1 million)
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief No
Sunset Date
June 30, 2034
New York State offers incredible tax incentives to filmmakers, for instance an additional 10 percent tax credit for any qualified labor expenses if filming is shot in certain upstate New York counties. The unique and multifaceted state has a cornucopia of diverse filming locations that can double as almost any recognizable geographic locale. The New York State Governor’s Office of Motion Picture & Television Development (MPTV) offers an online location library with over 32,000 pictures from around the comprehensive state to make scouting locations easier. From the rugged Adirondack Mountains and Finger Lakes wine country region to the vibrant Big Apple and beyond, New York can suit all scripts of any flavor. Learn more at Empire State Development.
Two major Pennsylvania cities – Philadelphia and Pittsburgh – have been used for countless movies and television series filmed on-location throughout the decades like the original Night of the Living Dead and the iconic Rocky . Director M. Night Shyamalan’s Glass and the popular Apple TV+ series Servant chose historic Philadelphia for their settings. Pennsylvania’s impeccably versatile environment provides myriad backdrops for Oscar-worthy results including famous churches, diners and theaters. With abundant state parks and iconic cityscapes, it’s no wonder director John Hillcoat chose Presque Isle to film parts of the post-apocalyptic Cormac McCarthy adaptation The Road in 2009. Enticing tax incentives draw producers and filmmakers here for another good reason: fee-free filming locations on state-owned land. Visitors staying more than 30 days do not have to pay state and local taxes on hotel accommodations.
Incentive Type
Incentive Amount
Non-Transferable Refundable Tax Credit
25-35% (below the line residents and nonresidents), N/A (above the line residents and non-residents)
Minimum Spend $250,000 - $1 million
Bonus Productions with budgets over $500,000 may receive an additional 10% tax credit on qualified labor expenses in certain upstate N.Y. counties
Audit Requirements –
Application
Submit a completed application before principal photography and production begins within 365 days
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief No
Sunset Date January 01, 2026
Minimum Spend N/A
Bonus
Audit Requirements
5% of the qualified film production expenses incurred by the taxpayer if the taxpayer films a feature, television film or television series in a qualified production facility
CPA audit for approved Film Tax Credit projects of $100,000 or more. For projects less than $100,000, an Agreed-UponProcedures report is required
Application
Submit a completed application package for a 2% of 25% estimated expenditure fee no sooner than 90 days before the principal start date
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date None
THE REGION FEATURES ENTICING INCENTIVES AND A RICH VARIETY OF BACKDROPS FOR YOUR NEXT PROJECT
From sweeping romantic dramas to a zombie apocalypse, the South has provided settings for thousands of Hollywood stories for over a century. The states in this
The presence of Talladega Superspeedway, the white sand beaches near Mobile and the beautiful ocean views of Dauphin Island have lured filmmakers to this state since Universal used the famous Old Monroeville County Courthouse for To Kill a Mockingbird. Recent projects have
region offer a variety of tax rebates, many soft incentives and a wealth of local, unionized talent that will ensure an unforgettable final project.
included Antonio Campos’ Devil All the Time, Ava DuVernay’s Selma and the Stephen King thriller Gerald’s Game. With a comprehensive production directory and location catalogue, the Alabama Film Office is an excellent resources and has advocated for even more attractive incentives to appeal to producers.
Incentive Type Non-Transferable Refundable Tax Credit
Incentive Amount 35% (residents), 25% (nonresidents)
Minimum Spend $500,000
Bonus N/A
Audit Requirements CPA audit required
Application Application and $100 application fee must be received no later than 30 days before production starts
Home to the acclaimed Hot Springs Documentary Film Festival, rolling Ozark hills and striking cityscapes, the Natural State has attracted high-profile projects such as the Matthew McConaughey drama Mud and the third season of True Detective. The state offers a healthy pool of local talent thanks to growing programs at John Brown University, SAU Tech and the University of Arkansas at Little Rock, and relatively underutilized outdoor locations that make it easy to distinguish your next project.
Thanks to the presence of Turner Entertainment, Tyler Perry Studios and Screen Gems, Georgia hosts the most TV and film productions outside of California and New York. A generous tax incentive introduced in 2002 has ushered in two decades of growth that have welcomed major studio players like Disney, Netflix and AMC. Offering a variety of urban and rural environments, a mild climate and close proximity to the ocean, Georgia can portray everything from Missouri in Ozark to Wakanda in Black Panther
Incentive Type
Credit/Rebate Combo
Incentive Amount 20% (30% for below the line residents)
Minimum Spend $200,000
Bonus 10% for expenditures purchased from a local small business vendor owned by honorably discharged veterans of the United States Armed Forces
Audit Requirements
Application
Application and/or registration must be submitted to the Arkansas Film Office prior to incurring any instate production or postproduction costs
Sales Use Tax Relief No
Hotel Occupancy Tax Relief No
Sunset Date July 2026
Incentive Type
Transferable Non-Refundable Tax Credit
Incentive Amount 20-30%
Minimum Spend $500,000
Bonus 10% for additional Georgia Entertainment Promotion for embedded Georgia logo and link to Georgia Film Office on promotional website
Audit Requirements
Application
Audit is required
Applications must be submitted no more than 90 days prior to principal photography
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date None
Home to rolling hills, bustling cityscapes and friendly small towns, Kentucky offers a diverse array of settings while maintaining its distinct Bluegrass State charm. Whether your team is looking for a rugged Appalachian backdrop, a quintessential small town main street or city backdrops that can double for New York City, you can find them in the state that also offers four distinct seasons and more navigable waterways than any state in the U.S. other than Alaska. The films Seabiscuit and Secretariat have used the state's famous racetracks for their horseracing sequences.
While evocative bayou settings and globally unique New Orleans streets have drawn productions since the advent of the industry, filmmaking exploded in Louisiana when the state passed extremely attractive tax incentives in 2002. Since then, the state’s skilled crew base has grown by over 400%, with production exceeding California’s in certain years. With a temperate climate and a mix of swamps, cities and waterfronts, the state has stood in for the Antebellum South, the Wild West, New York City and London. Recent projects have included Greyhound , The Photograph and Unhinged (all released in 2020). The state also has a booming tech sector and growing roster of VFX houses to provide CGI effects.
Incentive Type
Non-Transferable Refundable Tax Credit
Incentive Amount 35% (residents), 30% (nonresidents)
Minimum Spend $20,000-$250,000
Bonus
Audit Requirements
Application
5% on expenses incurred in an Enhanced Incentive County
A CPA audit is not required, however it is suggested.
At least 30 days before incurring costs, submit a tax-incentives application that includes the production script or a detailed synopsis of the script and list of filming locations.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date None
Incentive Type
Non-Transferable, Partially
Incentive Amount 40-45% (residents), 25-30% (nonresidents)
Minimum Spend $300,000
Bonus
If at least 50% of the VFX budget is expended for services performed in Louisiana by an approved Qualified Entertainment Company (QEC), or a minimum of $1 million in qualified VFX expenditures are made in Louisiana, an additional 5% credit may be allowed on the qualified VFX spend only.
Audit Requirements
Application
Sales Use Tax Relief
The state will assign a CPA to prepare production expenditure verification.
For applications for initial certification the fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
Hotel Occupancy Tax Relief No
Sunset Date No
With distinct Southern charm impossible to recreate on a soundstage, Mississippi has welcomed film production for over 100 years. The diverse geographic landscapes include the panoramic Mississippi Delta, the rolling hills in historic Natchez Trace, preserved railroad depots and antebellum estates. The state has a diversified economy that includes reality programming like Home Town (produced in the town of Laurel) and Homer-inspired epics like O Brother, Where Art Thou? that spotlights Mississippi’s blues, country and gospel music traditions.
Incentive Type
Incentive Amount 30-35% (residents), 25% (nonresidents)
5% for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).
Audit Requirements None Application Submit the Mississippi Motion Picture Incentive Application and all documentation (vendor list, script, shoot schedule, etc.) prior to production beginning. Sales Use Tax Relief Yes Hotel Occupancy Tax Relief No
North Carolina’s diverse landscapes allow it to stand in for upstate New York ( The Last of the Mohicans ) and a post-apocalyptic mining community ( The Hunger Games ). The state’s coastal region also offers charming beach communities ideal for romantic dramas or even horror films like the I Know What You Did Last Summer franchise. You can also take advantage of the talent produced by University of North Carolina School of the Arts, whose notable alumni include David Gordon Green, Jeff Nichols and Jody Hill.
Minimum Spend $1.5 million for feature film; $500,000 for madefor-TV or streaming film; $500,000 per television series episode; $250,000 for commercial Bonus
Audit Requirements
Application
None
North Carolina-licensed independent certified public accountant to perform audit at cost to the production
Applicant must complete a notification of intent to film form. Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes Sunset Date None
Incentive Type Rebate
Incentive Amount 25% (residents), 20% (nonresidents)
Minimum Spend $1 million
Bonus N/A
Audit Requirements Audit is progressive and is performed by a South Carolina provided auditor; audit begins upon submission of first wage report.
Application Contact South Carolina Film Commission and include script, detailed budget and production schedule.
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date None
A favorite of Danny McBride (whose Vice Principals and The Righteous Gemstones were both shot in the Charleston area), South Carolina features a mild climate and diverse topography for a variety of projects. Robert Zemeckis famously shot Forrest Gump’s Alabama scenes here, and the hit Netflix program The Outer Banks utilizes the beautiful coastal scenery.
Two of America’s music capitals—Nashville and Memphis—are located in the Volunteer State, and they are major hubs for the entertainment and tech sector that provide your team with talent and post-production facilities. The Creative Artist Agency, William Morris Endeavor, City National Bank, Sony’s Affirm Films, Scripps Networks Interactive and Regal Cinemas all have offices in the state, and filmmakers can take advantage of the area’s rolling deltas and lush Appalachian landscapes. A majority of James Mangold’s Walk the Line was also shot in the state, with filming around Nashville and the Tennessee State Penitentiary (which stands in for Folsom State Prison).
Incentive Type Grant
Incentive Amount 25%
Minimum Spend $200,000 minimum qualified Tennessee expenditures per production/TV Pilot; $500,000 minimum qualified Tennessee expenditures per episode
Bonus 5% on resident labor if filming a scripted TV show with a minimum spend of at least $500,000 an episode and meet the screen credit requirement
Audit Requirements An independent CPA Agreed-Upon-Procedures report is required.
Application Apply at least four months prior to the start of principal photography
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date None
MAXIMIZE YOUR NEXT PROJECT'S BUDGET WITH BEAUTIFUL WATER VIEWS AND CITY SKYLINES
The Great Lakes region offers a variety of visuals to suit your next project. From dense forests and coastlines to bustling cityscapes, there is a landscape in this area to match your creative vision.
Illinois is one of the most respected production centers in the country. Chicago’s distinct skyline has appeared in global smash-hits like The Dark Knight and Ferris Bueller’s Day Off. The city attracts billions of dollars in local revenue every year from the number of productions highlighting Chicago’s gorgeous lakefront to its underground alleys and its well-manicured parks.
While the city of Chicago is managed by its own film office, the state of Illinois promotes the unique array of locations
available. Urban sprawls can also be found in the likes of Springfield and Bloomington, while just an hour south of the Windy City are mile after mile of farmlands and historic farmhouses. With an eye for diversity, inclusion and opportunity, the state of Illinois provides a plethora of resources to ensure the success of every production.
Incentive Type Transferable Non-Refundable Tax Credit
Incentive Amount $100,000
Minimum Spend 30%
Bonus 15% on salaries of individuals that live in an economically disadvantaged area (at least 13.8% unemployment).
Audit Requirements
CPA must be approved by Illinois Film Office.
Application Applications must be at least 5 business days before the first day of photography. Applications must include a plan outlining goals for diversity in hiring.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date
December 2026
Indiana recently introduced a generous 30% tax credit program to further entice productions, but the state already has diverse settings for almost any story. The Northwest region of the state is home to some of the rarest shorelines of Lake Michigan, recently protected as a national park in 2019. The sky-scraping dunes lining the shore transport you to another planet, providing a striking background in all seasons. Indiana Caverns is an underground cave system explorable by boat or by foot. Located at the southern tip of the state, it's a remarkable location just five miles off of I-65.
Indiana is home to cities big and small, each with a unique flair. Transformers: Dark of the Moon and A Nightmare on Elm Street were just two of many feature films produced in Gary. Throughout the state, you don’t have to travel far to come across some of the most charming small towns in midwestern America.
Since 2009, Ohio has made significant efforts to attract the film and TV industry with a comprehensive tax incentive and the development of regional film offices in Cincinnati, Cleveland, Columbus, Dayton and Hamilton. Each regional commission boasts unique filming locations and easy access to well-trained local crew members.
The sky is the limit when it comes to locations in the birthplace of aviation. Of course, Ohio has an abundance of open fields, farms and corn silos – the images that come to mind for most non-Ohioans. But the state’s location databases are full of forest preserves, historic landmarks, amusement parks and urban sprawl.
Audit Requirements
Application
In-office audit will be required
A qualified applicant may apply to the Film Office for a tax credit. Then they shall be prescribed the form and contents of the application.
Sales Use Tax Relief N/A
Hotel Occupancy Tax Relief Projects of 30 days or more may be exempt from the County Innkeeper’s Tax.
Sunset Date
Incentive Amount 30% (residents and non-residents) Minimum Spend $300,000 Bonus N/A
Audit Requirements
An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company’s expenditures.
Application
Applications are reviewed and awarded in two rounds throughout the year: July 31 and January 31. Ohio requires a nonrefundable application fee equal to one-half percent of the estimated tax credit, up to a maximum of $10,000.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date
None
Minnesota is the nation’s midway point between New York City and Los Angeles, and its plethora of international and regional airports means that bringing your production to the state is highly accessible. The state’s location guarantees four distinct seasons all marked with their own grandeur. The incredible fall foliage in particular has popped up in many films shot in Minnesota, including The Mighty Ducks, Grumpy Old Men and Purple Rain. The Land of 10,000 Lakes has no shortage of waterfront filming locations, and its comprehensive location database means every production team can easily find what setting they’re looking for.
On top of its statewide incentive programs, Minnesota offers a number of regional film production incentives that can be compounded. These regions include Iron Range, St. Louis County, Duluth, Austin and Maple Lake. In whatever city you chose to film in, there is no shortage of union and non-union crews and actors with one of the largest and most diverse professional theatre communities in the nation.
Nebraska has attracted a variety of filmmakers who want to take advantage of the state’s vast plains (Chloe Zhao’s Nomadland ), cosmopolitan cities (Jason Reitman’s Up in the Air ) and welcoming small towns (Alexander Payne’s Nebraska ). A successful grant program passed nearly a decade ago has bolstered Nebraska’s pool of local talent and studio space, and the state’s expansive western half contains untouched state parks and grasslands for distinctly Western vistas.
Incentive Type
Incentive Amount
Minimum Spend
Bonus
Audit Requirements
Application
Credit/Rebate Combo
20-25% (residents and non-residents)
Minimum spend varies between the two offered incentives: Rebate: $100,000; Tax Credit: $1 million
Projects with expenditures of $1 million or more require a CPA review, paid for my Minnesota Film and TV
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date June 2023
Incentive Type Grant
Incentive Amount 20%, up to $400,000 per film
Minimum Spend $1 million in-state
Bonus N/A
Audit Requirements
Project must utilize 50% of Nebraska based workforce for the duration of the Nebraska production unless a lower percentage was pre-approved by the Nebraska Film Office through a waiver.
Application
Applications must be submitted before production begins. Each application is reviewed and funding will be awarded on a case by case basis with a max of 25% of projected Nebraska production cost
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Sunset Date N/A
DESERT LANDSCAPES AND WESTERN TOWNS MAKE FOR A COMPELLING BACKDROP
From the John Ford Westerns of the 1930s to eager vacationers on summer break, the mythic qualities of the American Southwest have inspired stories and memories
Over the last few years, New Mexico has turned into a “home-away-from-home” for streaming sites and production companies. In 2018, Netflix moved in, with a 170,000-squarefoot studio in Albuquerque planned to be their “main production facility in North America.” Later on, in 2021 (same city), NBCUniversal opened its own studio, hoping to “further elevate New Mexico into the film world.” While the state still isn’t quite there yet, perhaps your next project is what it’s been waiting for. Contact Film New Mexico to learn more.
for generations. The mountains, valleys and vast rivers of the region can replicate the 19th century or the 23rd, and immense horizon lines make for stunning compositions no matter your subject matter.
Incentive Type: Non-Transferable Refundable Tax Credit
Incentive Amount: 25-35% (residents and nonresidents)
Minimum Spend: None
Bonus: 5% increase for productions that shoot in rural areas, defined as 60 miles outside the counties of Bernalillo (home to Albuquerque) and Santa Fe
Audit Requirements: –
Application: Productions must submit the Film Production Registration form and the Film Production Tax Credit Agreement form to the New Mexico Film Office two weeks prior to the beginning of principal photography. A production can expect to wait 8-10 months after wrap to receive their earned credit for applications submitted prior to July 1, 2019.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Incentive Type: Rebate
Incentive Amount: 10-38%
Minimum Spend: %25,000
Bonus:
Up to a 3% uplift for at least 25% of main crew principal photography on location in a county of less than 250,000 residents.
If 25% filmed on location in a county less than 250,000 residents: 2% uplift
If 35% or more filmed on location in a county less than 250,000 residents: 3% uplift
Audit Requirements: An audit by a pre-certified Oklahoma CPA is required.
Application: Apply no more than 1 year prior to preproduction and no less than 45 days prior to preproduction (14 days prior to post on post-only projects).
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: No
In 2017, as reported by Texas Monthly, the Texas House “voted to reduce the amount of funding in the state’s film incentives program,” from $32 million (split over two year) to $0. Following the ruling, many critics feared the state’s film industry would collapse, as other nearby states offered better incentives. While this didn’t end up happening––as the film industry is still well and alive––the state realized later on that it could’ve been a close call. To make up for it, this past June, lawmakers agreed to budget $45 million to the program, effectively bringing its return. Let the productions begin! You can learn more from the Texas Film Commission.
Since the pandemic, there’s been no better place to shoot a movie than Oklahoma. Many linking this to “Oklahomans’s poise in the face of calamity,” another theory has been because of Governor Kevin Stitt’s signing the Filmed in Oklahoma Act, “increasing the state’s annual funding to $30 million.” Either way––the state’s been swarmed (busy) with films. In 2021, Stillwater, American Underdog, and Killers of the Flower Moon were all filmed in Oklahoma. The Oklahoma Film & Music Office has all the information you’ll need.
Incentive Type: –
Incentive Amount: Film & TV & Visual Effects Projects: 5% for $250,000 but less than $1,000,000; 10% for $1,000,000 but less than $3,500,000; 20% for $3,500,000 and above
Minimum Spend: 5-22.5%
Bonus: 2.5% for projects which complete at least 25% of their total filming days in Underutilized or Economically Distressed Areas (UEDAs)
Audit Requirements: –
Application:
Applications will not be accepted earlier than 120 calendar days and no later than 5 p.m. Central Time, five business days prior to a project’s production start date.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
UNTOUCHED LANDSCAPES AND AUTHENTIC SMALL TOWNS WILL LEND UNFORGETTABLE IMAGERY TO YOUR NEXT PROJECT
If you want to lend your film Western authenticity or a stunning natural backdrop, the Rocky Mountains are an unbeatable setting in North America. The region has received renewed interest as a film destination with the
Between Denver and the Rockies, Colorado holds the best of both worlds for your production. Its enchanting landscape will aid your talents in content creation. Film lovers from everywhere come here to attend film festivals such as the upcoming Telluride Film Festival, where guest directors Maggie Gyllenhaal (The Lost Daughter) and Jane Campion (The Power of the Dog) have offered up their expertise. Rumor has it that Telluride convinced Quentin Tarantino to film (at least part of) The Hateful Eight (2015) here.
massive success of Yellowstone and its prequel 1883, with many producers looking to capture the beautiful vistas. Several states in the region offer attractive tax rebates, rentable ranches and excellent local crews for a variety of projects.
Production shall submit application prior to beginning production activities in the state for the project the production company is seeking the incentives for. You must include a statement of intent by the production company to produce a film in Colorado for which the production company will be eligible to receive the incentive. The production company shall submit any documentation stating the projected qualified local expenditures.
For those companies seeking the Coloradobased incentives, the Colorado-based companies must provide documentation that the production company meets the definition of "originates” by showing copies of income tax forms or proof of utility.
Incentive Amount
While filming What Dreams May Come (1998), Robin Williams reportedly said, “If it isn’t God’s backyard, He certainly lives nearby” when looking at the stunning Montana scenery. He’s talking about the landscape, like the opening scenes in The Shining (1980) shot in Glacier National Park, the beautiful yet suspenseful scenes in The River Wild shot in the Kootenai River and the scenes of Paradise Valley in Montana Story (2021). This state’s landscape is heaven on Earth for filmmakers.
Utah’s diverse terrain has been used to create fictional towns or described as a different, existing place. Famous films that do this are Footloose (1984), 127 hours (2010), and National Treasure (2004). Between the red rocks, the snow-capped mountains and desert, this state holds worlds within it. You can check out films in Utah productions coming soon on the Utah Film Commission resource site.
25% (residents above the line) – 15% (nonresidents above the line); 25% (residents below the line) – 15% (nonresidents below the line)
Minimum Spend $50,000-$300,000
Bonus
Audit Requirements
Application
An additional 10% of all in-studio facility and equipment rental expenditures incurred in the state for a production that rents a studio for 20 days or more
• $500 for projects spending less than $350,000
• $1,000 for projects spending $350,000 or more in MT
• $1,000 for any post production company utilizing the post credit.
• The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date 12/31/2024
Incentive
Incentive Amount: 20-25% (residents), n/a (nonresidents)
Minimum Spend: $500,000
Bonus:
• 5% (the max % allowed per production is 25%) if the production company: 1) verifies $1 million or more of expenditures were made in the state of Utah; and 2) meets the definition of ‘significant percentage of cast and crew from Utah’ which shall beno less than 75% of the total instate hires of cast and crew, excluding extras, 5 principal cast members
• 5% (the max % allowed per production is 25%) if 75% of production is in rural areas. Based on production days only (excludes Weber County, Davis County, Salt Lake County, and Utah County)
Audit Requirements: Independent CPA audit is required.
Application: Prior to production submit the application in PDF format via e-mail to the Utah Film Commission Director; application will be reviewed by the Utah Film Commission for completion and then submitted to the Motion Picture Advisory Committee for review and recommendation to the Governor’s Office of Economic Development (GOED) Board of Directors.
The motion picture company must have proof that 100% of financing of the anticipated dollars left in state for the project are in place.
If a production has initiated principal photography prior to the Office’s receipt of a completed application or will not commence principal photography for more than 90 days from date of application, the application for incentive may be denied.
Applications are accepted on the 15th of each month
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
THE REGION OFFERS AN IMMENSE TALENT POOL AND COUNTLESS DRAMATIC LANDSCAPES FOR YOUR NEXT FILM OR TELEVISION PROJECT
The West Coast is the cradle of modern Hollywood, with the talent pool and entertainment infrastructure of Los Angeles unmatched anywhere in North America. However, it’s also home to breathtaking natural environments that range from arid deserts to lush forests for location shooting. All four states in this region offer generous incentives or benefits to attract projects, and they each offer distinct combinations of urban hubs and vast outdoor vistas.
California can attribute its domination in the entertainment and film industry to its wide array of amenities and services. The state boasts over 800 miles of picturesque coastline views down the coast-hugging Highway 1. The diverse climate of the state allows for a multitude of filming locations, from the vast deserts and grasslands of Southern California to temperate forests of Northern California, not to mention the iconic mountain and lake views of Lake Tahoe located along the Sierra Nevada in Central California. Combined with easy access to expert crews, state-of-the-art facilities, and a culture that prioritizes the creation of art, it is no question as to why California is known as the modern-day capital for film production in North America.
Incentive Type
Non-Transferable Non-Refundable Tax Credit
Incentive Amount 20-30% (residents and non-residents)
Minimum Spend $1,000,000
Bonus
California Tax Credit Program offers bonuses based on the project’s job ratio. These are judged in 3 different categories that may not be combined: out-of-zone filming, visual effects, and music scoring / track recording labor.
• Out-of-zone filming bonus: determined by the percentage of principal photography days outside of the Los Angeles 30-mile zone (found here).
• Visual effects bonus: based on services performed in-state. There is no minimum spend requirement.
• Music scoring/ track recording labor bonus: based on wages paid to scoring musicians and contractors employed solely for the purposes of recording music for the project.
Audit Requirements
Application
An agreed upon procedures report by an independent California CPA is required.
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date June 2025
A desert oasis of moral ambiguity, gambling, vice and unadulterated entertainment has made Las Vegas and Nevada at large a distinguished cultural contributor to the entertainment industry. The locations offered instate provide some of the most contrasting backdrops for any production need. The Las Vegas Strip offers glitz
and visual stimulation in its most American form, while 30 miles away, the most bleak environments with other-worldly attributes can be found in lifeless deserts and dried lakebeds. Recently, local crews have worked with production teams to produce critically acclaimed films and TV shows like the Hangover series and Jason Bourne .
Incentive Type Transferable Non-Refundable Tax Credit
Incentive Amoun 15-25%
Minimum Spend $500,000
Bonus 5% of the cumulative qualified expenditures and production costs if more than 50% of the belowthe-line personnel are Nevada residents
Audit Requirements CPA audit required by a Nevada licensed CPA
Application Apply no earlier than 90 days prior to the start of principal photography.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date
Oregon’s picturesque landscapes, reminiscent of the country’s last great frontier, have graced the screens of film and TV since the silent film era of the early 1900s. Only a two-hour flight from Los Angeles, this state offers unmatched access to hundreds of unique filming sites. Fog-covered neighborhoods akin to Norman Rockwell paintings are within driving distance to rugged terrain only conquerable by the most expert outdoorsmen. Oregon has served as a backdrop for recent projects like Significant Other produced by Paramount and Somebody I Used to Know produced by Amazon.
The Oregon Office of Film & Television sets itself apart through its commitment to a more inclusive, diverse film and entertainment industry.
Filmmakers have flocked to Washington for its notably unique locations that embody the rugged and rainy Pacific Northwest region. This state is home to a number of small towns that boast a wide array of unique attractions, from the self-proclaimed “Lavender Capital of North American in Sequim to the historic lumber town reimagined with Bavarian-style buildings in Leavenworth. Films and TV shows requiring an urban setting will not have to look far for stunning backdrops in Seattle or Spokane. Washington has served as the backdrop for classic films like Sleepless in Seattle , 10 Things I Hate About You and Twilight .
Washington State has continued its dedication to its developing entertainment production this year with a budget increase to their Motion Picture Competitive Program to $15 million a year.
Bonus
The state of Oregon offers 2 bonus programs under their Oregon Production Investment Fund:
• Within the Portland Metro Area: Allows a reimbursement of up to $200/day for each person traveling to or being put up at a different location. This has a project cap of $50,000.
• Outside the Portland Metro Area: Allows for an additional 10% to be added to the project’s overall award
Audit Requirements
The Oregon Film and Video Office may reduce the rebate by the costs incurred in verifying the production expenditures in Oregon, including obtaining an outside audit.
Application Submit a completed application to the OFVO prior to the start of production
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date January 2030
Incentive Type
Incentive Amount
Rebate
30-35% (residents), N/A (non-residents)
Minimum Spend $500,000 for motion pictures, $300,000 per episode, $150,000 for commercials
Bonus Episodic series with a minimum of 6 episodes may qualify for a maximum rebate of 35%
Audit Requirements
Application
None
Prior to receiving funding assistance, productions must file a completed Production Survey with the Department of Commerce. The Funding Assistance Application Form must be submitted to Washington Filmworks prior to principal photography.
Sales Use Tax Relief Yes
Hotel Occupancy Tax Relief Yes
Sunset Date
June 2027
UTILIZE THE MOUNTAIN LANDSCAPES AND COSMOPOLITAN CITIES OF THE GREAT WHITE NORTH
Besides Canada’s internationally recognized film locations — Vancouver, Toronto and Montreal — the Great White North holds a wealth of movie locations across its picture-perfect provinces. Between the boreal forest and the Toronto skyline, location scouts can create stories of any genre and receive financial relief by way of the Canadian Film Production Tax Credit. Explore tax incentives by the province to determine which film location in Canada is ideal for your motion picture project. While individual provinces offer specified tax incentives, the Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit available at a rate of 25% of the qualified labor expenditure.
While individual provinces offer specified tax incentives, the Canadian Film or Video Production Tax Credit (CPTC) provides eligible productions with a fully refundable tax credit available at a rate of 25% of the qualified labor expenditure.
Alberta is a Canadian province located in the West. While its capital city Edmonton is a good option for scouts looking for an urban backdrop, Alberta also has a diverse terrain great for nature shots. The landscape encompasses mountains, prairies, desert badlands and evergreen forests. While the story of Ennis and Jack takes place in Wyoming in 1963, Brokeback Mountain (2005) was almost entirely shot in the Canadian Rockies in Southern Alberta. Other noteworthy blockbusters shot in Alberta are Ghostbusters: Afterlife (2021), Land (2021) and Inception (2010).
Incentive Type
Incentive Amount
Minimum Spend
Refundable Alberta Tax Credit
22% or 30% tax credit rate (International treaty co-productions may be eligible for a 30% tax credit certificate)
Spend at least 60% of the total production costs in Alberta or at least 70% of the total production salary or wages on Albertabased individuals.
Bonus Audit Requirements
Application
Sales Use Tax Relief
Hotel Occupancy Tax Relief
A link to the portal is available on the program webpage at www.alberta.ca/film-televisiontax-credit.aspx.
Sunset Date: N/A
British Columbia is Canada’s westernmost province. This province is defined by a scenic Pacific coastline and majestic mountain ranges. Vancouver is also located in BC and holds Sony’s headquarters. Shot in Vancouver were Twilight Saga: Eclipse (2010), Deadpool (2016) and Deadpool 2 (2018). For more picture opportunities, make sure to explore locations outside of Vancouver like Victoria, Okanagan Valley, and Whistler and Blackcomb Mountains. If you’re a scout looking for cutting-edge technology for special effects, BC is internationally recognized as a special effects hub.
Incentive Type
Refundable Tax Credit
Incentive Amount 35% (Basic); 12% (Regional); 6% (Distant location); 30% (Training)
Minimum Spend Bonus
Audit Requirements
Application
Completing the British Columbia Film and Television Tax Credit form (T1196)
Attaching the certificate you received for your production from Creative BC. This is either the: Eligibility certificate (if production is not yet complete), or Completion certificate (if production was completed in the tax year)
Submitting the T1196 and certificate with your T2 Corporation Income Tax Return to the Canada Revenue Agency (CRA)
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Sunset Date
You must claim these credits no later than 18 months after the end of the tax year for tax years starting on or after February 19, 2020. It was previously 36 months.
Manitoba’s landscape will make your viewers fall in love with nature. Its wide-open spaces are made up of lakes and rivers, mountains and boreal plains. This province lends itself to professionals in the film industry. Winnipeg, Manitoba’s capital city, brings thousands of filmgoers together through its annual Gimli International Film Festival. Films you might have seen filmed in Manitoba are The Lookout (2007), Paycheck (2003) and Resident Evil: Apocalypse (2004).
Nova Scotia might be one of the smallest Canadian provinces, but it has a bold and rich in film history. Nova Scotia, surrounded by the Atlantic Ocean and covered in vibrant green vegetation, has been the source of inspiration for various feature films. It is also the birthplace of Academy Award nominees Elliot Page, Arthur Kennedy, and many other critically acclaimed
Incentive
Audit Requirements
Application
Credit Based on Production Cost
Hotel Occupancy Tax Relief
Sunset Date
• 5% (Manitoba Producer)
• 5% (Rural and Northern)
• 10% (Frequent filming)
For each eligible film, file the following with your return for the tax year: A Certificate of Completion (if the production was completed in the tax year), or an Advance Certificate of Eligibility (if the production was not completed in the tax year), issued by Manitoba Film and Music.
Corporations may elect to claim a 30% tax credit based on production costs incurred for labour, goods, and services provided in Manitoba that is directly attributable to the production of an eligible film.
Up to $300 (including tax) per night
N/A
actors. Some of the award-winning feature films made in the province are Titanic (1997); The Shipping News (2001); Amelia (2009) and The Lighthouse (2019).
Minimum Spend Bonus
Production companies that shoot more than two films in Nova Scotia over a two year period are eligible for an additional 5% of eligible salaries frequent film bonus on the third and subsequent films.
Audit Requirements Application
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Sunset Date
Enter the amount of the credit earned in the current year on line 565 of Schedule 5, Tax Calculation Supplementary – Corporations.
Ontario, which borders the United States and the Great Lakes, is home to Canada’s capital Ottawa, and Toronto — one of the largest movie hubs in North America. Notable movies made in Ontario are The Vow (2012), My Big Fat Greek Wedding (2002) and this classic: X-Men (2000). Ontario will support your big picture project with industry connections, services and financial relief.
Quebec has a rich film history stemming as far back the late 1800s. In fact, the first public film projection in North America took place in Montreal! This gigantic province is nearly three times the size of Texas, with strong French influence and diverse terrain. Look out for the Place Royale and Notre-Dame-des-Victoires Church in Catch Me If You Can (2002); and, Château Frontenac, the streets of Old Québec, Le Capitole theatre, the Limoilou neighborhood and Île d’Orléans in Alfred Hitchcock’s film I Confess (1953).
Incentive Type
Incentive Amount
Refundable Ontario Tax Credit
• For first-time producers only, 40% of the labor expenditures for the first $240,000 for the production and 35% on the balance. An additional 10% of the labour expenditures if the production is a regional Ontario production.
• For small first-time productions, you can claim a credit equal to the lesser of the labor expenditures, $20,000 if the production is a regional Ontario production or $15,000 if it is not a regional Ontario production. These amounts are reduced by any Ontario film and television tax credits previously received for the production.
• For consecutive productions, you can claim a credit equal to 35% of the labor expenditures and an additional 10% labour expenditures if the production is a regional Ontario production.
Minimum Spend N/A
Bonuses are determined by regions within Ontario
Audit Requirements Application
10% — entirely outside or at least 85% of key animation outside the Greater Toronto area, at least five location days in Ontario
Before claiming the credit, you must apply online to Ontario Creates for a certificate of eligibility. If the production is eligible, Ontario Creates will issue a certificate indicating the estimated amount of the tax credit.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief No
Sunset Date N/A
Incentive Type
Refundable Tax Credit
Incentive Amount 20% (All-spend Québec production costs including qualified labor and the cost of qualified goods and services)
Minimum Spend $250,000 CAD
Bonus
Audit Requirements
Application
16% Labor-based computer-aided special effects and animation & shooting of scenes in front of a chroma key screen.
The corporation must submit to Revenu Québec its tax credit claim for a taxation year.
Sales Use Tax Relief No
Hotel Occupancy Tax Relief Yes
Sunset Date N/A
GIVE YOUR PROJECT A TROPICAL BACKDROP OR AUTHENTIC CARIBBEAN ATMOSPHERE
The island nations and tropical locales of Central America and the Caribbean offer lush, colorful backdrops for your project after just a short flight. Locations such as Hawaii and Puerto Rico allow a large cast and crew to establish a production without passports or needing to pass through international
customs, while nations like Mexico and the Dominican Republic pair enticing tax incentives with locations that are impossible to replicate. From the pristine beaches of Trinidad & Tobago to the colonial missions of Puerto Rico, there is surely a location in Central America or the Caribbean for your perfect shot.
With biodiverse ecosystems, sustainable production methods and historic cities, Costa Rica offers dramatic backdrops for a variety of projects. Luckily, last December, 2021, Costa Rica enacted the film investment attraction law, which aims to promote investment in and development of international film productions, co-productions and activities. In addition to high-profile projects like Suicide Squad and You Were Never Really Here filming in the country in recent years, Todd Robinson’s The Last Full Measure and Netflix’s reality show Restaurants on the Edge also shot here.
• A 90% VAT (value added tax) refund on purchases of goods and services for a film project if the film investment in Costa Rica exceeds USD 500,000.
• An income tax exemption on payments to actors, directors, producers and other personnel involved in a film project.
• An import tax exemption on equipment and parts that are temporarily imported for a film project and on other imported tools, costumes, makeup, scenery and technical materials required for a film project.
2022’s The Lost City , a critical and financial success that proved Hollywood could still profit off original mid-budget films, was almost entirely shot in the Caribbean’s secondlargest island. Home to breathtaking beaches, jungles and historic Spanish colonial landmarks like the Primada de America cathedral, the Dominican Republic can stand in for most Latin American environments and has proven it can handle large productions. Besides the natural sites, film crews can take advantage of the Pinewood Dominican Republic Studios’ 43 acres of soundstages and access to tropical locations.
Home to 11 district tropical zones and a diverse topography that has stood in for Asia, South America and Pacifica, Hawaii offers colorful, natural beauty that is impossible to find in the continental United States. With its appealing amenities that lure in cast and crew for extended shoots, Hawaii has established itself as a television destination, with both editions of Hawaii Five-0 , Lost and the breakout HBO hit White Lotus all shooting on the islands. The Hawaii Film Office manages the state-owned Hawaii Film Studio complex, which houses 16,500 square feet of soundstage, production offices, storage facilities and a large inventory of props.
Incentive Type Transferable Tax Credit
Incentive Amount 25%
Minimum Spend $500,000
Bonus N/A
Audit Requirements
Application
Sales Use Tax Relief
Application to the Dominican Republic Film Commission
Hotel Occupancy Tax Relief No
Sunset Date No
Incentive Type Non-Transferable Refundable Tax Credit
Incentive Amount 20-25%
Minimum Spend $200,000
Bonus 25% total tax credit if production cost incurred on all other neighboring islands (big Island of Hawaii, Kauai, Lanai, Maui and Molokai)
Audit Requirements
Application
Sales Use Tax Relief
Submit the Hawaii Production Report data online and a signed hard copy of the report via mail.
Hotel Occupancy Tax Relief No
Sunset Date No
Nowhere else in Latin America has a deeper and more knowledgeable crew base than Mexico, and even though public funding for productions has contracted slightly due to Covid restrictions, the country is still a major draw for auteurs like Alejandro G. Inarritu. The Birdman director recently wrapped Bardo (or False Chronicle of a Hand-ful of Truths) in Mexico City, and it’s the directors first film to shoot entirely in his home country since his 2000 breakout Amores Perros.
• The Focine public fund is administered by Imcine. Full details at imcine.gob.mx
• International productions can request the return of 16% VAT if they meet certain criteria. Full details at comefilm.gob.mx
• The Eficine 189 tax break remains in place for film production, postproduction and distribution. It also enables tax credits for investors. Full details at imcine.gob.mx
With its unique blend of colonial structures and modern skyscrapers, Panama City is an eye-catching and underutilized location in Central America. Considered very safe and easy to navigate with a sophisticated underground metro system, the city also has easy access to the country’s pool of multilingual crew. Filmmakers can take advantage of Panama’s rainforests, beaches and resort towns, and recent productions have included Quantum of Solace, Contraband and James Gunn’s The Suicide Squad.
• Economic return of 25% on qualified productions.
• A foreign production company that must invest at least $500,000 in qualified local expenses in Panamanian territory.
• Requires the international production company, through a local production company, to hire a certified public accountant (CPA) to conduct an audit of financial documents detailing all expenses incurred in the course of film production activities in Panama , to subsequently present your certification for economic return, subject to verification and approval by the General Directorate of Revenue (DGI).
Offering beautiful Caribbean backdrops without a passport required for your American cast and crew, Puerto Rico can easily stand in for other Latin American locations and features visual charms all its own. The island, complete with lush rain forests and sugarwhite beaches, has been utilized by the Pirates of the Caribbean franchise, 2018’s Driven (doubling as San Diego), and standing in for Rio de Janeiro in 2011's Fast Five . The new Peacock series The Resort , starring Cristin Milioti and William Jackson Harper, used Culebra and San Juan as stand-ins for Mexican resort towns.
Incentive Type Transferable Non-Refundable Tax Credit
Incentive Amount 40-55% (residents), 20% (non-residents)
Minimum Spend $50,000
Bonus N/A
Audit Requirements
Application Submit your application through the film commission’s online portal
Sales Use Tax Relief
Hotel Occupancy Tax Relief No
Sunset Date No
This West Indian nation, located 11 kilometers off the coast of Venezuela, offers a competitive exchange rate and lower production costs than other island nations. If your team is filming a short or commercial that does not require a large crew, the Trinidad & Tobago Film Company (FilmTT) is a state agency that can loan local talent and location scouts for production teams. Small-scale spaces are also available for limited digital and green-screen work. The island was recently used for a short promotional video that accompanied the hit horror film The Nun
For international productions the rebate offers:
• 12.5% cash back for productions over $100,000, plus 20% cash back for hiring local labor
• 15% cash back for productions over $500,000, plus 20% cash back for hiring local labor
• 35% cash back for productions over $1 million, plus 20% cash back for hiring local labor
"As a longtime Location Scout and Manager that has worked in several film markets, I can say that Atlantic City has been one of the best-kept surprises I've found upon returning to the area. The generous support offered by Heather Colache and local public safety systems allow Productions to meet deadlines on budget and with virtually no red tape. The City's landscape has so much to offer, including it's fabulous entertainment backdrops, historical prohibition era architecture, a thriving small business community, diverse neighborhoods, vibrant network of mural art installations, and general can-do spirit have me coming back for more.”
With a big city feel from the tall buildings and nightlife, Atlantic City offers so many possibilities for a wide array of genres and plotlines. The Steel Pier and boardwalk give off a summertime aesthetic that can bring you back in time or keep you in modern times. The natural surroundings of sandy beaches, ocean waves and greenery will give you a wellrounded area to work with for your production.
Atlantic City is a “Film-Friendly Community,” that can accommodate a smooth and enjoyable filmmaking process. Our four miles of white sandy beaches and the Atlantic Ocean offer a variety of amazing looks – from our historic Steel Pier, America’s first boardwalk and nine casino resorts to the back bays and marshes with all their flora and fauna. We allow cars and trucks on the beach and Boardwalk for driving shots, have ample free parking, and we’re the perfect spot to film a surf scene.
The five-mile-long promenade along the Atlantic Ocean was the
first of its kind and remains the most famous boardwalk on the East Coast. and it has developed into a major tourist hub. Whether your project’s setting is based in today’s era or one of the distant past, the classic boardwalk feel will give you stunning ocean views and charming storefront shots.
The Steel Pier has been a location for entertainment and amusement for generations. Originally built in 1898 and remodeled in 1904, the pier quickly became an exciting location for vacations. The carnival feel of the pier is the perfect location to capture summer activity
and energy. The opportunity to incorporate the miles of beach and boardwalk all while sticking to one location is possible at the Steel Pier.
Jim Whelan Boardwalk Hall
Formerly known as the Historic Atlantic City Convention Hall, the Jim Whelan Boardwalk Hall has been the host of countless events throughout the 1900s. The beautiful arches and stonework give a unique and grandeur impression that will only continue when you step into the giant hall.
Showboat Hotel
This hotel gives you views of the boardwalk and the Atlantic Ocean while being minutes from popular tourist locations. The New Orleansthemed hotel is a great spot to find yourself in when trying to capture the feel of Atlantic City. The distinguished shape of the building will sell the big city feel you’re looking for and establish the tone of your project.
Atlantic City Casinos
Our casinos bring excitement at every turn, all while having that boardwalk charm right outside. With nine popular casinos in the area, there is plenty of space to create the setting for a high-stakes gambling scene or a fun night out on the town that will hook your audience. The casinos offer a variety of flash and exuberance to your project.
Frances, Bruised, Army of the Dead, Warrior, The Bounty, Atlantic City, The Color of Money, Snake Eyes, Rounders
Heather Colache
609-226-5035
hcolache@meetac.com www.atlanticcityfilm.com
Atlantic City offers a tax incentive program of up to 37% in tax credit that allows them to open the door to filmmakers and create opportunities for productions. Qualifying productions that spend up to 60% on in-state expenditures or spend more than $1 million in qualified production expenses can receive a 35% tax credit for filming in Atlantic City. Productions that meet New Jersey’s diversity requirement will receive an additional 2% tax credit.
Scan to discover more of what Atlantic City Film Commission offers productions at DestinationFilmGuide.com
Montana’s largest city is alive with urban growth and vibrancy, yet it maintains its Western heritage and accessibility to natural resources for outdoor enthusiasts. Visit an art museum, experience a Native American Pow-Wow at nearby Crow Indian Reservation, explore ancient fossil beds, relive the Battle of Little Bighorn, rappel down rimrock cliffs or navigate the mighty Yellowstone River. Here, city parks and urban landscapes rival the beauty of Mother Nature and surrounding natural wonders.
The team at Visit Billings works closely with the Montana Film Office to ensure the state and destination are film-friendly. With Montana’s new and attractive tax incentives, Visit Billings also offers financial assistance (on a case-by-case basis) to provide perks for choosing this area to film your next production. And for off-day adventure ideas, they provide inside information on hidden gems and local favorites. Job one for Visit Billings is to be your local resource in facilitating seamless location-shooting and simplifying production logistics.
The Billings Depot
Built in 1909, just 20 years after
statehood, this massive complex spans four city blocks. Sitting on a main east-to-west rail line corridor, this gorgeous building was a centerpiece for downtown Billings. The campus features an office building, passenger station (with a baggage room) and historic post office. Politicians, Hollywood celebrities and even royalty have made their arrival in Billings through these doors. Today, it is lovingly restored to period condition.
Four Dances National Recreation Area
With cliffs that drop 200-500 feet to the river, this area features spectacular views of the Yellowstone River and surrounding plains that
are bordered by mountains on the horizon. One side showcases an undeveloped natural area while the other highlights an industrial cityscape. The crown jewel of the area is Pictograph Cave State Park.
Geologically and geographically iconic to the Billings landscape, these 70-million-year-old sandstone cliffs outline the northern border of the city, Several parking areas make it easily accessible, while historic Zimmerman Trail allows cars to zigzag up (or down) the “rims” amidst natural and wooded areas.
Built in 1903 and designed by the famed New York architect who also designed the Waldorf Astoria Hotel, this three-story, red-stone mansion has 28 rooms and stands 45 feet tall. It features unrivaled craftsmanship and exquisite décor such as marble fireplaces and a vintage intercom.
The type of terrain that makes up the Pryors consist of flat benches, high deserts, mesas, buttes and deep limestone canyons, and it is partially forested. The Pryor mountain range is also host to the Pryor Mountain Wild Horse Range, which is home to 120 wild mustangs.
Nebraska, We Burn Like This, Far and Away, American Idol, The Amazing Race, Hotel Impossible x 2, Undercover Boss (Kampgrounds of America), Wheel of Fortune
VISIT BILLINGS
Alex Tyson (406) 869-3726
Alex@VisitBillings.com www.visitbillings.com
From assisting with site inspections and visits, to accommodating talent and crews with off day adventure ideas, the Visit Billings team is proud to assist every step of the way. From American Idol talent calls to assisting the director (Payne) and producers (Parra) of Nebraska, the community is ready and willing to help make sure filming is seamless and that execution is as simplified from a community standpoint as possible. There is financial assistance available on a case-bycase basis by Visit Billings that offer advantages to choosing the area.
Scan to discover more of what Visit Billings offers productions at DestinationFilmGuide.com
The Ontario Film and Television Tax Credit (OFTTC) is a refundable tax credit available to eligible Ontariobased Canadian corporations of 35% of qualified Ontario labour expenditures.
The Ontario Production Services Tax Credit (OPSTC) is a refundable tax credit to eligible Ontario-based Canadian and foreign-controlled corporations of 21.5% of qualified Ontario production expenditures.
DestinationFilmGuide.com
Durham Region plays an important role in Ontario's film, television, and digital media industry with a unique mix of industrial, urban and rural locations that can be used as sets taking place in a variety of time periods. Its proximity to the Toronto film and television cluster, existing natural and cultural heritage assets offer the potential for a wide range of film and television production. It is home to a robust pool of skilled technicians and trades supported by strong technical educational institutions.
William F. White Backlot
Located in the city of Pickering, this 23-acre, modern-day small town is situated on a 90-acre plot of land and has been purposefully built for features, TV series and commercials. In addition to 30 stores and shops currently on the property, the town
is easily expandable and can be converted to suit productions of all types, from rustic Western settings to bustling New York City streets.
Parkwood National Historic Site
This immense mansion recreates the lifestyle of Canadian auto baron R.S. McLaughlin during the interwar years. The art, architecture, gardens, landscaping and original furnishing are all faithfully preserved and can accurately recreate the era for your next project.
Docville Wild West Movie Studio
The set offers eight acres of property, a complete main street of buildings with dressable interiors and exteriors, livestock accommodations, indoor and outdoor period props, buggies and cars.
Pickering Museum Village
As the largest living history museum in Durham Region recreates daily life
in the 1830s and is perfect for a period piece. The 19th century buildings include a blacksmith, woodshop, general store, schoolhouse, Brougham Temperance hotel, Miller Cole farmhouse, a log home, Odd Fellows Hall and chapel.
FILM CREDITS
12 Monkeys, American Gods, Hannibal, It and It2, Jack Reacher, Locke and Key, Orphan Black, Schitt’s Creek, Star Trek: Brave New World, The Boys, The Handmaid's Tale, The Marsh King’s Daughter, Titans, Umbrella Academy
FILM DURHAM
Eileen Kennedy
289-927-7119
eileen.kennedy@durham.ca
InvestDurham.ca/film
Western Montana’s cinematic landscapes, Old West charm, and rich history have long inspired film producers, setting the stage for films like The Revenant and bingeworthy TV shows like Yellowstone. In addition to unrivaled landscapes, Glacier Country boasts more than 75 charming communities where you’ll find historic, Western architecture and authentic, smalltown Americana. You’ll also find ease of access and unmatched hospitality while filming here.
Along with the Montana Film Office, Glacier Country Tourism is here to help you find your next show-stopping location. Discover the perfect setting among idyllic panoramas, towering mountain backdrops, lush forestland, glistening waterways like Flathead Lake and endless rivers and streams. Your next scene or full-feature film is waiting in Glacier Country, Montana.
Missoula
Halfway between Glacier and Yellowstone national parks is the city
of Missoula, touted as Montana’s cultural hub. The state’s secondlargest city is home to nine historic districts and is surrounded by a vast mountain range that stretches far toward the horizon. The treasured locale has served as the setting for legendary classics in the Western genre, including the ongoing series Yellowstone , starring Kevin Costner.
Libby
Combining authentic mountain experiences and breathtaking scenery with abundant outdoor recreation, Libby sits at the base
of the Cabinet Mountain Range in Kootenai River Valley. Here, some attractions include Libby Dam, Ross Creek Cedar Grove, the Kootenai River, and Kootenai Falls, seen in 2015’s The Revenant with Leonardo DiCaprio. The location is also notable for the Kootenai Falls Swinging Bridge, located above Kootenai Falls.
Darby
Darby sits at the southern tip of the Bitterroot Valley and contains local antique shops and oldfashioned candy stores, with the surrounding area offering authentic lodges and cabins. Some highlights include Lake Como, Painted Rocks State Park and Alta Ranger Station.
Kalispell
Known as the “Soul of Montana,” Kalispell is a vibrant mountain town with a notable Old West charm located between Flathead Lake, Whitefish Mountain Resort and Glacier National Park. The bustling community sits among towering mountain ranges in a valley filled with crystal clear lakes and is known for its proximity to vast recreation areas. The town served as the shooting location for the 2004 film Hidalgo
The Shining, Hidalgo, Forrest Gump, The Revenant, The Chronicles of Narnia: The Lion, the Witch, and the Wardrobe
GLACIER COUNTRY TOURISM
Racene Friede
406-532-3234
racene@glaciermt.com
film.glaciermt.com
The state's MEDIA tax credit offers a 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company’s base investment. The Big Sky Film Grant builds and supports partnerships with filmmakers and production companies intending to create Montana film jobs. Filming in Montana also comes with a host of bonus incentives that include no sales tax, licensing exemptions and free location breakdowns.
Scan to discover more of what Glacier Country Tourism offers productions at DestinationFilmGuide.com
Featuring industrial cities, rural countryside and beautiful shorelines, Indiana offers a diverse range of backdrops befitting the “Crossroads of America.”
The Hoosier State is filled with Gilded Age mansions, dramatic underground caverns, small town main streets and immense skyscrapers that are suitable for a range of productions. From the Notre Dame campus to Amish Country, there is an Indiana filming location to suit your story.
From our lovely shoreline along southern Lake Michigan to the rolling foothills that hug the Ohio River, we offer beautiful and affordable filming locations. Film Indiana is happy to serve as your friendly liaison with local, county and state government for any permitting or production needs. To utilize our liaison services and begin planning your Indiana production, please visit www.filmindiana.com.
Columbus Film essayist-turned-director Kogonada spotlighted this city’s diverse collection of mid-century Modern buildings with his 2017 film Columbus. Notable structures
seen in the film and available to film include the Miller House (Eero Saarinen’s modernist masterpiece), the Irwin Conference Center (which emphasizes radical banking transparency with large windows) and the Robert N. Stewart Bridge.
The Elkhart area combines a rich manufacturing history (it’s considered the RV Capital of the World) and with the state’s largest Amish population. Film crews can take advantage of the horse-and-buggy traffic in downtown Shipshewana, utilize the colorful symmetry of the region’s acclaimed quilt gardens and catch the reflection of the St. Joseph River.
Indiana Dunes
Formed over 10,000 years ago by receding glaciers, they are considered some of the best examples of moraine geography in the world and give the park a coastal landscape unique to the Midwest. This landscape features sandy beaches, wooded campsites and tranquil wetlands.
Indianapolis
The state’s capital and largest city is a thriving production hub that features substantial studio space in addition to landmarks like the Indianapolis Motor Speedway and Butler University’s Hinkle Fieldhouse. If you want to capture a beautiful garden landscape, utilize the rolling hills of Newfields or the Canal Walk downtown. Filmmakers can also take advantage of the unique neighborhood atmosphere of Broad Ripple Village, Fountain Square and Massachusetts Ave.
Historic Mansions
Looking for a building that lends 19th century authenticity to your period piece? Several homes preserved by the Indiana State Museum retain their original furnishings. The Culbertson Mansion in New Albany, Lanier Mansion in Madison and 200-year-old buildings in Vincennes all offer incredible atmosphere.
Hoosiers, Breaking Away, A League of Their Own, Columbus, Rudy, Eight Men Out, Soul of the Game, Public Enemies
FILM INDIANA
filmindiana@visitindiana.com
www.filmindiana.com
Indiana is offering a new Film and Media Tax Credit for film, television, music or digital media productions. The incentive offers an income tax credit of up to 30% to help offset certain production expenses, such as acquisitions, filming and sound, labor and story rights. Additionally, production crews and talent staying with accommodation stays of 30 consecutive days or more may be exempt from the County Innkeeper’s Tax, further incentivizing Indiana as a production destination.
Scan to discover more of what Visit Indiana offers productions at DestinationFilmGuide.com
Home to rolling hills, bustling cityscapes and friendly small towns, Kentucky offers a diverse array of settings while maintaining its distinct Bluegrass State charm. Whether your team is looking for a rugged Appalachian backdrop, a quintessential small town main street or city backdrops that can double for New York City, you can find them in the state that also offers four distinct seasons and more navigable waterways than any other state in the U.S. other than Alaska. With generous incentives and large pool of local talent, Kentucky is the ideal choice for your next project.
The Kentucky Office of Film and Development was created to encourage the film and entertainment industry to choose locations in the Commonwealth of Kentucky for filming of motion picture or entertainment productions. The office administers the Kentucky Film and Entertainment Industry Incentive Program and is a resource to producers and filmmakers who have questions about filming in Kentucky.
Louisville
Kentucky’s largest city is home to famous sites like Churchill Downs, the Louisville Slugger Factory and
the Ohio River shoreline. Filmmakers can also take advantage of Old Louisville, a gorgeous historic district that contains more restored Victorian homes than anywhere in the United States and is an excellent setting for period pieces. Productions will have easy access to experienced crew, gear rentals and expansive studio space.
Lexington
Home to the University of Kentucky and famed statesman Henry Clay, Lexington features academic buildings, horseracing courses and thriving downtown districts for your next project. Coming in 2023 is the state-of-
the-art, 52,000-square foot studio facility overseen by the Lexingtonbased Wrigley Media Group.
Danville
Danville’s downtown has earned the coveted Great American Main Street Award, and its perfect backdrop for projects set in an allAmerican small town. Buildings in the area such as the Willis Russell House (which dates back to 1837) and the Fisher Ford House (a two-story log cabin) and several antebellum mansions also can lend historic authenticity.
Keeneland Racecourse
Founded in 1935 and designated a National Historic Site in 1986, this 147-acre facility is one of the most famous horseracing venues in the world. The films Seabiscuit and Secretariat both used the track for their horseracing sequences, and the venue’s grandstand design lends it a timeless quality.
Covington
Located across the Ohio River from Cincinnati, this city’s waterside views can be seen in The Killing of a Sacred Deer and The Ides of March . The downtown area is brimming with Italianate brick buildings and expansive murals, while the St. Anne Convent in nearby Melbourne was featured in the Oscar-winning Rain Man .
Above Suspicion, The Asphalt Jungle, Elizabethtown, Goldfinger, The Kentuckian, The Killing of a Sacred Deer, Rain Man, Seabiscuit
Timothy Bates
502-564-7670
tbates@ky.gov
ced.ky.gov
The Kentucky Entertainment Incentive Program offers up to $75 million in annual tax credits to qualified projects. A refundable income tax credit of up to 30% of approved expenditures in nonenhanced incentive counties and 35% in enhanced incentive counties can be applied for by reaching out to the Kentucky Cabinet for Economic Development. The state offers an additional 5% incentive for Kentuckyresident crew members. A minimum Kentucky spend for narrative films to $250,000 ($125,000 for Kentucky residents) and $20,000 for documentaries ($10,000 for Kentucky residents).
Scan to discover more of what the Kentucky Cabinet for Economic Development offers productions at DestinationFilmGuide.com
Missoula is a premier destination with the scenery of a small mountain town and the amenities of a much larger city. Solitude, wilderness and adventure are only minutes away from gourmet restaurants, funky local shops and a thriving live music scene. Unparalleled natural beauty and cultural vibrancy make a visit to this Montana city unforgettable, and local hospitality makes every visitor feel welcome.
From hosting the Big Sky Documentary Film Festival to accommodating high-profile television and movie productions, Missoula is an ideal film destination. The area’s natural beauty has served as the jaw-dropping backdrop for iconic films like A River Runs Through It and several nature documentaries. Destination Missoula can assist your production team with location scouting, Montana tax incentives, wildlife area permits, transportation contacts and lodging for your cast and crew.
Downtown Missoula
Downtown Missoula is alive with
trendy shops, restaurants, bars, breweries, live music, historic buildings and more—all surrounded by mountains in the near distance. The district’s main streets feature Romanesque Revival storefronts and Art Modern hotels that lend period accuracy to your film.
Missoula Midtown
Missoula’s midtown district offers a variety of opportunities as new shops, restaurants and breweries continue to pop up, in addition to the historic fairgrounds and Fort Missoula. The Missoula County Fairgrounds was designated a historic district, with its Craftsman-style buildings and agricultural roots. Fort Missoula
was established as a military post in 1877, and the grounds now serve as a 32-acre Historic Park with over 20 preserved buildings.
Missoula is surrounded by seven wilderness areas and sits at the confluence of three rivers, offering endless outdoor scenery. Popular spots include the Riverfront Trail (which passes by sights like the Clark Fork River and Washington Grizzly Stadium), the “M” Trail to the top of Mt. Sentinel and the valley views in the Blue Mountain Recreation Area.
The University of Montana was voted one of the most beautiful public college campuses in the U.S., with its historic brick buildings and sprawling green lawns at the base of Mt. Sentinel. Surrounding the campus, you’ll find the University Area Historic District full of tree-lined streets and Craftsman-style homes.
A historic family ranch in Helmville that was homesteaded in the mid 1800s and is still very original. The ranch sits on 10,000 acres of diverse landscape that has about 10 miles of the Blackfoot River running through it as well as a private remote lake. Cattle and horses are available onsite as well as the Helmville Rodeo Grounds.
On top of our unbeatable scenery and top-notch amenities, filmmakers in Missoula can also take advantage of Montana film tax credits, grants and bonus incentives. Montana offers a 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company’s base investment in the tax year. These perproduction additional incentives include 25% of compensation for Montana resident crew members, 15% of compensation for out-of-state crew and 20% of above-the-line compensation (actor, director, producer, writer). The Big Sky Film Grant funds on qualified expenditures can be awarded if the project’s in-state spend exceeds $300,000 and shoots at least 50% of principal photography in-state.
A River
It, Yellowstone, Love Like Gold, Bella Vista, Wisconsin Project X, Pretty Ugly People, Under Siege 2
Barb Neilan 406-532-3250
director@destinationmissoula.com www.destinationmissoula.com
Scan to discover more of what Destination Missoula offers productions at DestinationFilmGuide.com
The stuff we shot in the [Missouri] Ozarks looks stunning…When we were planning to shoot our first episode of “Ozark,” the film office served as our guide on a number of trips. They showed incredible hospitality and offered a superb glimpse of the world we were about to portray.”
Missouri has three major Midwest cities and hundreds of charming small towns. St. Louis is located on the banks of the Mississippi River and is the home of the iconic Gateway Arch, while Kansas City boasts more than 200 beautiful European fountains and some of the country's best barbecue, and Springfield is the founding home of Route 66. Whether you need a sun-drenched setting, spectacular fall foliage or are storyboarding a snowball fight, you can film it in Missourisometimes in the same day!
Missouri Film Office is a great resource when looking for a variety of locations in one spot. Step back in time at well-preserved historic buildings and districts across the state, fabulous sites ready to recreate the industrialization period, the prohibition era, or mid-century life. And if nature is what you need, explore Missouri’s 59 accessible rivers and streams, six major lake destinations, more than 7,000 natural caves and awardwinning outdoor trails.
The Missouri State Penitentiary is a historic building that brings
a rich history and sits along the Missouri River. After opening in 1836, the prison housed inmates for 168 years, making it the longest operating prison west of the Mississippi River until 2004 when it was decommissioned. The large stone brick building and walls, long hallways and barred cells will give you a sinister feeling that old jails portray, making it the perfect location to film a prison movie.
This large three-level convention center can host anything from concerts and trade shows to monster truck rallies. The massive center can
seat up to 67,000 spectators and is particularly suited for filmed TV competitions (the complex recently hosted American Ninja Warrior). With so much space and venue versatility, it makes for a great spot for large event filming.
Union Station (Kansas City)
This restored Gothic Revival landmark offers a location that shows off beautiful architecture with plenty of space. The spacious rooms, sunlit corridors, extravagant fountain and elaborate light fixtures offer elegance and early 20th century charm that will add period accuracy to your production.
Missouri Mine State Historic Site (Park Hills)
This mine, built in 1907, provides an authentic industrial environment. The structure of the building, rusted walls, broken windows and railroad tracks all provide diverse set-ups for filmmakers. If your project seeks a factory setting or working-class backdrop, this facility can serve your needs.
Lake of the Ozarks State Park
Beautiful views, scenic hiking trails and a sparkling lake aren’t the only things you’ll be getting at Lake of the Ozarks State Park. This location offers two swimming beaches, boating and an active lake environment, hiking, biking and equestrian trails, a variety of natural features like overlooks, sunny glades and wooded areas.
American Honey, Gone Girl, Up in the Air, Winter's Bone, You’re Next, Ride With the Devil, Escape From New York, Tom Sawyer, Paper Moon
Andrea Sporcic
573-526-3566
andrea.sporcic@ded.mo.gov MoFilm.org
We work with communities to help you save money on location in Missouri. Sometimes production offices can be donated or lodging allowances negotiated at the community level. Currently, the Kansas City Film Office offers a 10% rebate. We can keep you posted on the status of state film tax incentives pending legislation.
Scan to discover more of what Missouri Film Office offers productions at DestinationFilmGuide.com
Montana certainly lives up to its nickname as the Big Sky State. Spectacular national parks—Yellowstone and Glacier—are the highlights of an incredible landscape of roaring rivers, dramatic mountain ranges and serene prairies. Montana has been the site of historical battles, prehistoric dinosaurs and unforgettable vacations, and its blend of landscapes will appeal to productions who seek an epic scope.
Montana is more than meets the eye. Beyond beautiful exterior locations, the state also offers a variety of urban and unique town looks. The crew is fantastic and the film community is strong. I would highly recommend filming in Montana and shooting wide!”
– Jeri Rafter, Line ProducerEstablished in 1974, the Montana Film Office markets Montana as a business destination for production companies and provides technical assistance to productions that choose Montana. It is the responsibility of the MFO to ensure the state is film friendly. We work with producers to find locations that fit their script and serve as their liaison through every phase of their production.
Producers have come to depend on the MFO to help navigate permitting, understand regulation processes, and assist in location nuances. In the film industry, time really is money. A state’s willingness and ability to facilitate film productions often becomes a factor in choosing their location.
Yellowstone Film Ranch
This Western backlot is styled after 1800s gold rush towns and uses five fully functional interior/exterior sets with support buildings to create 28 unique structures against the backdrop of Emigrant Peak. Buildings include a church, saloon, general store and barn in addition to a main street for shootouts and establishing shots.
The Highland Mountains and east-ridge of the Continental Divide surround the city of Butte, which offers authentic Western locations, contemporary buildings and access to the national forests. Productions
can utilize the stately mansions and Victorian architecture of the uptown business district as well as the numerous ghost towns and abandoned towns in outlying areas.
These neighboring gold rush towns grew rapidly in the 1860s. Today, they are home to over 150 preserved 19th century buildings that lend authenticity to Westernthemed films and TV shows. Locations include the Nevada City Railroad Station, a stagecoach buildings and several saloons.
The oldest Territorial Prison in the Western United States dates back to 1870 and features immense grey sandstone walls. The prison was decommissioned in 1979, but the facility still houses cells, wardens quarters, a yards a chapel and gates for your next prison-set production.
Montana’s largest city offers easy access to the Yellowstone River, Crow Indian Reservation and local talent. Popular locations include the Billings Depot (a massive passenger station that can accommodate hundreds of extras), the Moss Mansion (a 28-room building with original furnishings) and the Rimrocks (an environment of ancient sandstone cliffs and hiking trails).
Yellowstone, Wildlife, The Revenant, Certain Women, A River Runs Through It, The Shining, Far and Away
Allison Whitmer
406-841-2881
allison.whitmer@mt.gov
MONTANAFILM.COM
Montana offers a 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company’s base investment in the tax year. These per production, additional incentives include 25% of compensation for Montana resident crew members, 15% of compensation for out-of-state crew and 20% of above-the-line compensation (actor, director, producer, writer).
Scan to discover more of what Montana Film Office offers productions at DestinationFilmGuide.com
Motion Picture & TV productions shooting in New Jersey qualify for a tax credit of up to 37%.
Purchases, rentals and services acquired in Atlantic City qualify for 37%. Now, New Jersey has it all:
37% TAX CREDIT
SPECTACULAR LOCATIONS
PERMIT FREE FILMING
FULL LOGISTICAL SUPPORT
GREAT TALENT POOL SALES TAX EXEMPTION
FOR MORE INFORMATION ON THE NJ TAX CREDIT & FILMING IN NEW JERSEY: THE NEW JERSEY MOTION PICTURE & TELEVISION COMMISSION
p: 973.648.6279 e: njfilm@sos.nj.gov w: film.nj.gov
FOR MORE INFORMATION ON FILMING IN ATLANTIC CITY: ATLANTIC CITY FILM OFFICE Heather Colache, Film Commission Director
p: 609.318.6097 e: hcolache@meetac.com w: atlanticcityfilm.com
