The Ranch Film Studios

Motion Picture Investor Tax Credit

Louisiana’s Motion Picture Investor Tax Credit provides motion picture productions up to a 40% tax credit (25% base credit; 10% increase for Louisiana screenplay productions, 5% increase if outside of the New Orleans Metro Statistical Area) on total qualified in-state production expenditures. For productions using in-state labor, Louisiana offers an additional 15% payroll tax credit.

St. Bernard Parish, home of THE RANCH, now offers an additional 3.5% Cash Rebate on production cost. With this additional rebate, St. Bernard Parish is the most competitive parish in the state​.

Louisiana Film Tax Rebate Highlights

Base Investment Credit

  • 25% credit on the base investment
  • 5% additional credit to base operations outside the New Orleans metro area. Total = 30%
  • 10% on Louisiana resident screenplay credit

Additional Credits

  • 15% on Louisiana resident payroll
  • 5% on expenditures made to Louisiana based VFX companies

5 Year “Super” Initial Certification Letter

  • 60 month pre-certification on all scripted episodic content
  • Minimum spend is $10M annually

Buy Back

  • 90% rebate on the value of the credit to the state
  • 2% transfer fee to provide for education and workforce development initiatives
  • The net buy back is 88%

Caps

  • $150M annual production cap (front end cap)

Per Project Cap

  • $20M credit cap
  • $25M credit cap annually on scripted episodic content

Base Investment Cap

  • The maximum credit for base investment can not exceed 40%
    i.e – $1M investment can not exceed $400k in credits

For a more comprehensive view go to