Incentives & Tax Credits

ALL TAX CREDIT APPLICANTS SHOULD CONTACT THE APPLICABLE STATE AND COUNTY FILM OFFICES FOR ANY NECESSARY PERMITS FOR FILMING IN HAWAII WITHIN STATE OR COUNTY JURISDICTIONS.

As of July 1, 2013, Hawaii has a new, expanded production tax credit, now known as Act 88/89. This is a refundable tax credit based on a production company’s Hawaii expenditures while producing a qualified film, television, commercial, or digital media project. The credit equals 25% of qualified production costs incurred in the County of Maui (Maui, Molokai and Lanai).

Requirements to access the credit:

• Register with the Hawaii Film Office / Department of Business, Economic Development & Tourism at least five working days PRIOR to the first Hawaii shoot date;
• Meet the minimum in-state spending requirement of at least $200,000;
• Make reasonable efforts to hire local talent and crew; and,
• Provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries.

Act 88/89 also includes the following amendments:

• Increases the credit cap from $8M to $15 million per production;
• Qualifies productions with Internet-only distribution;
• Allows State and County location and facilities fees as a qualified expenditure;
• Extends the credit’s sunset date to December 31, 2018.

Qualified Spend: The qualified spend includes all in-state costs incurred by a qualified production that are subject to the general excise tax or income tax. The costs incurred for the use of state and county facilities and locations that are not subject to general excise tax will qualify for the incentive. Government imposed fines, penalties, or interest incurred within Hawaii by the qualified production will not qualify.

For more information, please visit the Hawaii Film Office website.