Hawaii Production Tax Incentives

Overview

  • Hawaii offers a refundable tax credit up-to 27% with a minimum spend of $100K. eligible expenses are subject to Hawaii general excise tax (GET) or income tax.
  • A reasonable effort to hire local talent and crew is required. Loanouts are subject to 4.5% get withholding.
  • Project pre-registration required at least 7 days prior to the start of principal photography. CPA audit is not required but recommended.

Eligible project types: Animation, commercials, documentaries, feature films, pilots, reality TV, scripted TV, standalone postproduction, talk shows, video games

Incentive details

Type
Refundable tax credit
Rate
27% Kauai, Maui, Molokai, Lanai, & Hawaii island; 22% Oahu
Uplift(s)
None
Annual Cap
$50M
Project Cap
$17M
Compensation Cap
None
Eligible Expenses
All in-state costs subject to Hawaii general excise tax (GET) or income tax. Costs for use of a state or county facility and locations are not subject to GET, but can qualify for the credit. Goods or services obtained out of state may qualify if there is evidence that an attempt was made to secure comparable items in HI.
Additional Info
A .2% fee of the total tax credit claimed must be paid as well as a workforce development donation fee equal to .1% of Hawaii spend (min $1K) to a local education or industry program.

Requirements

Minimum Spend
$100K
Local Hire Requirement
None
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
4.5% GET
Application Timing
Register to do business in Hawaii and obtain a GET license. Submit pre-production registration form (PRF) at least 7 days before first day of principal photography & start of principal photography letter prior to day 1.
Audit
CPA audit is not required but encouraged for projects seeking $1M+ in credits. Within 90 days following the end of each taxable year in which qualified production costs were expended, production shall submit a Hawaii production report (HPR)

How to Apply

Application
Application Timing
Hawaii Film Office

DONNE DAWSON, COMMISSIONER, 808-586-2570, INFO@HAWAIIFILMOFFICE.COM
Hawaii Film Office

Helpful Links

Hawaii Film Office | Incentives and Tax Credits
GM1318_.PDF

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