Nevada Production Tax Incentives

Overview

  • Nevada offers a 15% transferable tax credit on non-payroll expenditures & resident labor and 12% on non-resident atl labor for projects that spend at least 60% of the production budget and incur at least $500K in in-state expenditures. additional uplifts can be earned if at least 50% of the BTL crew are NV residents or if more than 50% of filming days occur outside of Clark County.
  • The production company must register with NV film office. principal photography must begin within 90 days of application approval and production must be completed within 18 months of the start of principal photography.
  • Productions may qualify expenditures incurred up-to 90 days before the date of application. the tax credit expires four years after issuance and the state must be notified prior to transfer.

Eligible project types: Animation, commercials, documentaries, feature films, game shows, music videos, pilots, reality TV, scripted TV, talk shows, VFX, video games

Incentive details

Type
Transferable tax credit
Rate
15% on non-payroll expenditures & resident labor, 12% on non-resident ATL labor
Uplift(s)
5% if more than 50% of BTL crew workdays incurred by NV residents (excl. extras). 5% if more than 50% of filming days occur in a NV county in which in each of the 2 years immediately preceding the date of application, qualified productions incurred less than $10M of direct expenditures.
Annual Cap
$10M on standalone postproduction credit
Project Cap
$6M
Compensation Cap
$750K/person (incl. fringes). compensation to all NV resident producers must be 10% or less of the total qualified expenditures. Compensation to all non-resident producers must be 5% or less of the total qualified expenditures.
Eligible Expenses
Tangible personal property and services from a Nevada business and compensation paid for in state labor during pre-production, production, & postproduction.
Additional Info
Production company must register with NV film office. principal photography must begin within 90 days of application approval. Production must be completed within 18 months of the start of principal photography. productions may qualify expenditures incurred up-to 90 days before the date of application.

Requirements

Minimum Spend
$500K
Local Hire Requirement
Yes - declaration of residency form required
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Applications are approved at the discretion of the Office of Economic Development based on the best economic interest of Nevada.
Audit
CPA audit required. Audit report and all required documentation must be submitted no later than 270 days after project completion in Nevada.

How to Apply

Application
Application Timing
Nevada Film Office

KIM SPURGEON, DIRECTOR, 702-486-2711, LVNFO@NEVADAFILM.COM

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