Massachusetts provides filmmakers with a highly competitive package of tax incentives: a 25% production credit, a 25% payroll credit, and a sales tax exemption.



Any project that spends more than $50,000 in Massachusetts qualifies for the payroll credit. Spending more than 50% of total budget or filming at least 50% of the principal photography days in Massachusetts makes the project eligible for the production credit and a sales tax exemption.



Program requirements are straightforward. There are no annual or project caps. No residency requirements. No extended schedule of credit payouts.



The payroll credit includes above- and below the line; the production credit includes out-of-state production expenses.



Credits can be cashed out with the Commonwealth of Massachusetts at 90% of face value after satisfying tax liabilities, or can be transferred at market rate. Credits can be used for up to 5 tax years.