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Tax Credits

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.

For a more comprehensive view go to LouisianaEntertainment.gov

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