Miami Production Tax Incentives

Overview

  • Miami-Dade County offers a cash rebate equal to $100K for projects that spend at least $1M (Tier I) or equal to $50K for projects that spend $500K but less than $1M (Tier II). Both tiers have the same requirements. At least 70% of hired vendors and contractors to be Miami-Dade Count registered businesses.
  • Each project must hire at least (1) one student/recent graduate who is enrolled in an entertainment production educational program at a Miami-Dade County college or university on the date of the commencing of prep of principal photography of the production; or graduated less than one year prior to the date of the commencement of prep of principal photography from a Miami-Dade County college or university.
  • Qualified spend includes payment of salary, up-to $75K, to Miami-Dade County residents for work on a majority of the production & non-payroll expenditures from businesses that are located within Miami-Dade County, excluding all expenditures in an amount less than $20. If the project is a television series which is continued for a following season, grantee shall have the option to automatically renew this agreement.
  • To renew, grantee must apply to the OFE within 365 days of the effective date of the approved grant agreement. With respect to the following season, if grantee satisfies all the requirements of this agreement, then grantee may be eligible to receive a second grant award in the same amount as the grant.
  • A maximum of two grant agreements are allowed per year per production or its associated subsidiaries, distribution company, or network, except for a multi-year production, like a television series with multiple seasons which can apply for subsequent seasons when the project has been given a renewal.
  • Any qualified production company producing films, television series, commercials, music videos, or sound recordings in the state may be eligible for a sales-and-use tax exemption, up-to 7.5% (see add'l info).

Eligible project types: Animation, commercials, documentaries, feature films, game shows, pilots, reality TV, scripted TV, video games.

Incentive details

Type
Rebate
Rate
Tier II: $50K / Tier I: $100K
Uplift(s)
None
Annual Cap
None
Project Cap
Tier II: $50K / Tier I: $100K
Compensation Cap
$75K
Eligible Expenses
Payment of salary to Miami-Dade County residents for work on a majority of the production & non-payroll expenditures from businesses that are located within Miami-Dade County, excluding all expenditures in an amount less than $20.
Additional Info
Any qualified production company producing films, television series, commercials, music videos, or sound recordings in the state may be eligible for a sales-and-use tax exemption, up-to 7.5%, on certain production-related purchases (production equipment, set design & construction, real estate rentals, props & wardrobe, computers & software) in Florida. Still photography is not a qualified production activity.

Requirements

Minimum Spend
Tier II: $500K but less than $1M / Tier I: $1M
Local Hire Requirement
Yes - no less than 70% Miami-Dade County residents must be hired as principal cast and crew members. Cast and crew (employees) qualify for the 70% minimum local hire but excludes extras/background talent.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
Complete application and accompanying paperwork must be submitted prior to the start of the project; the approval process may take 2 months or more. Each application is approved on a case by case basis. Principal photography must commence within 120 days of application approval.
Audit
CPA audit required. The production audit must be submitted to the OFE within 300 days of the production project being completed.

How to Apply

Application
Application Timing
Miami Film Office

FRANCES FRANCO, INTERIM FILM COMMISSIONER, 305-375-3288, FRANCES.FRANCO@MIAMIDADE.GOV
Filmiami.org - Miami-Dade County Film & Entertainment Office

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