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Filmmaking in Louisiana

LouisianaEntertainment.gov

LED: Louisiana Economic Development LouisianaEntertainment.gov is part of the Louisiana Department of Economic Development.

Incentives

ELIGIBILITY

  • Open to all motion picture production companies for the purpose of producing nationally or internationally distributed motion pictures.
  • Production company must be headquartered and domiciled in the State of Louisiana.
  • $300,000 minimum-spend required
  • Only work physically performed by residents and non-residents in the State of Louisiana and only tangible goods acquired from a source within the state qualify for the program. 

INCENTIVES

  • 30% tax credit on qualified direct production Louisiana expenditures
  • Additional 5% tax credit for payroll expenditures to Louisiana residents
  • No annual cap
  • Tax credits may be used to offset income tax liability in Louisiana (corporate or personal), sold back to the State for 85% face value, or brokered on the open market.