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Massachusetts

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Interactive Media/Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

Massachusetts Film Office

Lisa W. Strout, Director

10 Park Plaza, Suite 4510

Boston, MA 02116

617.973.8400

lisa.strout@state.ma.us

www.mafilm.org

Incentive

25% Partially Refundable/Fully Transferable

Project Criteria

25%

25%

$50K

None

$1M (for productions shooting less than 50% in-state and production expenses in MA must be less than 50% of total)

Qualified Spend/Bonus

25% on qualified expenditures including, but not limited to:

  • Labor (resident and non-resident)
  • Select Fringes
  • Equipment
  • Post
  • Travel (in-state)
  • Shipping (in-state)
  • Hotel
  • Working Meals
  • Food/Catering/Entertainment

Sales Tax Exemption available for qualified projects

Program Guidelines

None

January 1, 2023

Yes

Yes

5 Years

Additional Considerations

Yes

  • Non-Resident: 5.1%
  • Loan-Out: 5.1%

Incentives are fully transferable or 90% refundable.

Filing for the Sale Tax Exemption starts prior to official 12 month qualifying period, generally just prior to spending in MA on the specific production.

Webisodes are eligible on a case by case basis.

Check each jurisdiction for up-to-date information on production incentives. Then, use our side-by-side comparison tool to assure you’re getting the incentive that’s right for you.