Incentives

Since 2006, our state has hosted more than 300 film and television productions — major and indie features, TV series, documentaries and more. In fact, only California and New York currently turn out more film and TV projects than the Bayou State. And it all starts with the best incentives in the business.


ELIGIBILITY

  • Open to all motion picture production companies for the purpose of producing nationally or internationally distributed motion pictures.
  • Production company must be headquartered and domiciled in the State of Louisiana.
  • $300,000 minimum-spend required
  • Only work physically performed by residents and non-residents in the State of Louisiana and only tangible goods acquired from a source within the state qualify for the program.

INCENTIVES

  • 30% tax credit on qualified direct production Louisiana expenditures
  • Additional 10% tax credit for payroll expenditures to Louisiana residents
  • Annual cap of $180 million for fiscal years 2016-2018
  • Tax credits may be used to offset income tax liability in Louisiana (corporate or personal), sold back to the State for 85% face value, or brokered on the open market.

BATON ROUGE FILM SALES TAX REBATE

  • 2% sales tax rebate in East Baton Rouge Parish on all transactions subject to parish sales tax (payroll not included)
  • $1 million parish spend threshold to qualifyBaton Rouge Film Sales Tax Rebate
  • $500,000 per project cap
  • $2 million allocated for the program per year
  • Production offices must be in East Baton Rouge Parish and space must be leased at a purpose-built production facility
  • Must provide an independent audit to verify parish expenditures

Click here to download the Baton Rouge Film Commission incentive application. 

For more information on incentives for shooting the Baton Rouge area, click here.