New Orleans Office of Film and Video)
What is the benefit called?
Motion Picture Investor Tax Credit
How much is the benefit?
A 30% investor tax credit is granted based upon
the total in-state expenditures of a motion
picture production. An additional 5% labor tax
credit is given for the hiring of Louisiana
residents. The tax credits are fully
If the benefit is based on "location spend" what
exactly does "location spend" mean?
Location spend applies to the total expenditures
made (including pre-production, production, &
post-production) to an entity based in Louisiana
& licensed to do business here. These in-state
expenditures must be run through an LLC based in
Louisiana which runs the expenditures through a
Louisiana bank account. It is advised to set up
your LLC as soon as possible to ensure your
Louisiana expenditures qualify for credit.
Does local spend include the following?
Foreigners working in Louisiana? The 30% credit
includes the entire spend on payroll regardless
of where the cast or crew are domiciled. To earn
the additional 5% on local hire, that labor must
be a resident of Louisiana (which is defined as
a person with permanent residence in Louisiana
for at least six months of the year). Finance
Fees? Yes, as long as it is purchased from a
Louisiana company. Bond Fees? Yes, as long as it
is purchased from a Louisiana company. Per
Eligibility - who can access the
A motion picture project includes a
feature-length film, video, television series
(and MOWs), or commercial made in Louisiana
(only television coverage of news & athletic
events is excluded). The motion picture project
must spend at least $300,000 to qualify for the
How does the mechanism work and what is the
A production must apply to the program to become
a state-certified production by filling out an
application available online at
www.LouisianaEntertainment.gov . and submitting
the application with fee to the LED Office of
Entertainment Industry Development. The tax
credit is earned at the time the expenditures
are made. However, the credits cannot be applied
or transferred until the expenditures are
certified by the LED Office of Entertainment
Industry Development. Before the LED Office of
Entertainment Industry Development certifies
expenditures; the production must submit a cost
report of production expenditures audited and
certified by an independent certified public
accountant licensed by the state of Louisiana.
How certain is it? (i.e.: are the criteria
objective or subjective?)
The criteria for earning the tax credits are
totally dependent upon the production making the
expenditures in the state of Louisiana, which
will be verified by the audit.
What percentage of the film has to be shot in
this country/state and what percentage of the
spend needs to be spent here?
A production must spend at least $300,000 in the
state of Louisiana to qualify.
Which countries/states does this country
currently have co-production treaties with?
The USA does not have any co-production
Are there any limitations?
The production expenditures must be spent with a
Louisiana company to qualify.
Where do the funds come from?
This is a tax credit program (not a refund or
rebate) in which the production earns tax
credits that are fully transferable.
The LED Office of Entertainment Industry
Development determines if a project qualifies
for the program based on the application and in
accordance with Act 456.
What are the audit requirements?
The audit requirements can be found here.
If a co-production is required, what are the
conditions for obtaining co-production status,
the co-production guidelines and what are the
A co-production is not required.
When will the money be received?
The credits are earned upon certification and
the production determines whether to utilize the
credits or transfer them.
Is there a "cap" on the amount available, both
on a film by film basis and in any fiscal year?
There is NO cap.
What is the current sales tax rate (%) in this
The sales tax varies among municipalities, the
state imposed sales tax is at a rate of 4%.
Is sales tax recoverable and if so on what?
It is not recoverable.
To what extent will cast and crew traveling to
this country/state be taxed there (ie: What is
the withholding tax regime like, national
insurance contributions, social security
Out of state residents must file a non-resident
income tax return in accordance with state and
federal law. For more information, please visit
Are there any other taxes or costs that
producers should know about? (ie: corporation
tax on the production company, etc)?
The production should consult with their
Louisiana counsel or accountant to determine if
there are any applicable taxes or associated
What productions have recently
been shot in Louisiana?
Click Here for a filmography from the Office of
Film and Television