Florida Film Tax Incentives
A current guide to Florida's production incentives, including the statewide Entertainment Industry Sales Tax Exemption, regional film incentives, local film commissions and how production savings are accessed.
Florida Entertainment Industry Sales Tax Exemption
Florida's principal statewide production incentive is currently a point-of-sale sales and use tax exemption for qualified production companies. Eligible productions can include motion pictures, television series, commercials, music videos and sound recordings.
The exemption can apply to qualified production-related purchases and rentals, including production equipment, set design and construction, props, wardrobe, and production-related computers and software.
FloridaCommerce states that qualified productions may save up to 7.5% depending on the applicable state and local sales tax rate. The exemption is accessed through a certificate issued after qualification.
Florida also has a statewide network of more than 60 local film offices. More than a dozen of those offices offer local or regional production incentives, so total production support can vary significantly by filming location.
Statewide and Local Production Savings
Florida's current incentive picture is different from states that offer a broad statewide cash rebate or refundable film tax credit. Producers should model the statewide sales tax exemption together with any applicable local or regional program.
Sales Tax Savings
Qualified production purchases may receive point-of-sale sales and use tax relief, depending on the applicable Florida tax rate.
Local Film Offices
Florida maintains a statewide network of more than 60 local film offices that can assist with locations, permitting, crew and production support.
Local Incentive Markets
Florida's state film office says more than a dozen local film offices offer their own production incentives.
What Qualifies for the Statewide Exemption
The Florida Entertainment Industry Sales Tax Exemption applies only to qualified production companies and qualified production-related purchases.
Qualified production equipment purchased or rented for eligible production activity may be exempt.
Set design, construction, props and wardrobe are listed among common qualifying categories.
Production-related computers and software may qualify when used as part of eligible production activity.
Lodging, travel, catering, vehicle rentals, office supplies and other listed categories generally do not qualify.
How the Florida Sales Tax Exemption Works
The statewide benefit is designed to reduce qualified costs at the point of sale, so productions should apply before making eligible purchases whenever possible.
Estimate Florida production spending and identify the qualified purchases the production expects to make or rent in the state.
Apply online for the Entertainment Industry Sales Tax Exemption and provide the required company and production information.
After qualification, the Florida Department of Revenue issues a certificate that can be presented to registered Florida vendors.
Present the certificate when making qualifying purchases or rentals so the eligible tax is not charged.
How Florida's Statewide Incentive Creates Value
Florida's statewide production incentive is not a transferable tax credit or cash rebate. Its value is realized as reduced production cost at the point of sale when a qualified company uses its sales tax exemption certificate.
The statewide program reduces tax on qualified production-related purchases rather than paying a post-production grant.
There is no refundable film credit under the current statewide sales tax exemption structure.
The exemption certificate belongs to the qualified production company and is not a transferable film tax credit.
There is no state purchase or buyback because no transferable credit is being created.
Carryforward does not apply because the benefit is realized when qualified purchases are made.
Use the exemption certificate with qualified Florida vendors and reduce eligible production costs at the point of sale.
Florida's current statewide benefit is an exemption rather than an annual film tax-credit allocation pool.
Some counties and cities offer separate rebates or grants that can produce direct cash value in addition to statewide tax savings.
FloridaCommerce continues to administer the Entertainment Industry Sales Tax Exemption statewide.
The statewide benefit reduces eligible expenses directly. There is no credit sale price or refund amount to discount from face value.
Statewide Exemption Remains Active
FloridaCommerce continues to administer the Entertainment Industry Sales Tax Exemption. In FY 2024-25, FloridaCommerce approved 688 exemption applications representing approximately $1.62 billion in reported Florida production expenditures and about $33.4 million in estimated exempted state sales tax. Florida's broader production incentive picture also includes local and regional programs that must be researched separately.
Verify State and Local Incentives
Florida production incentives can vary significantly by location. Use both the statewide exemption resources and the local film commission network.
Considering Florida Against Another State?
Compare Florida's statewide sales tax exemption, local production rebates and regional film-office support with states offering refundable credits, transferable credits or statewide cash rebates.
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