DOMINICAN REPUBLIC

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 second-largest island. Home to breathtaking beaches, jungles and historical 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 Pinewood Dominican Republic Studios’ 43 acres of soundstages and access to tropical locations.

Incentive Type Transferable Tax Credit

• 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

Incentive Amount 25%

Minimum Spend $500,000

Application Application to the Dominican Republic Film Commission

Hotel Occupancy Tax Relief No

Hawaii

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 impossible to find in the continental U.S. 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.

Incentive Type Non-Transferable Refundable Tax Credit

Incentive Amount 20-27%

Minimum Spend $100,000

Bonus 25% total tax credit if production cost incurred on all other neighboring islands (big Island of Hawaii, Kauai, Lanai, Maui, and Molokai)

Audit Qualified CPA audit is required

Application Submit the Hawaii Production Report data online and a signed hard copy of the report via mail.

Hotel Occupancy Tax Relief No

Sunset Date 12/31/2033