Incentives – Film Baton Rouge

BATON ROUGE FILM SALES TAX REBATE

sales tax rebate in E.B.R. Parish

$1 million

parish spend threshold to qualify

$500,000

per project cap

$2 million

allocated for the program per year

Find out more about our local incentive:

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State Incentives

MOTION PICTURE PRODUCTION TAX INCENTIVES

$300,000

Minimum spend to qualify for Louisiana film tax incentives

Additional base tax credit for shooting outside New Orleans

25%

Base tax credit for qualified expenditures

15%

Additional credit for Louisiana wages

10%

Additional base tax credit for productions with expenditures between $50K - $3M that are based on a Louisiana resident screenplay

Additional credit on VFX expenditures for services performed in the state

5-Year Initial Certification

For scripted television series

88%

Tax credits can be transferred back to the state for 90% of face value (a 2% transfer fee results in an 88% net)

$150,000,000

Annual amount of tax credits issued

Qualified Entertainment Company Tax Incentives

Louisiana is the only state that now offers company-based incentives

A Qualified Entertainment Company (QEC) gets tax credits for full time, permanent jobs. A QEC is a company directly or indirectly engaged in the distribution of audio and/or video entertainment content for public consumption. A QEC must create five new quality jobs.

15%

For each new job for wages equal to or greater than $45K/year, up to $66K per year for W2 employees

20%

Credit for each new job for wages equal to or greater than $65K per year for W2 employees

$1,000,000

Maximum amount per year of credits granted to a QEC

$200,000

Maximum qualifying individual salary per person per year

Find out more about State Incentives:

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