Research Massachusetts' film production incentives, 25% payroll credit, 25% production expense credit, qualification tests, transferability, official sources and production resources.
Massachusetts currently offers two principal film incentives: a 25% payroll credit and a 25% production expense credit for qualifying motion-picture productions.
To qualify for the payroll credit, a production company generally must incur at least $50,000 in total Massachusetts production expenses during a consecutive 12-month period.
To qualify for the production expense credit, current Massachusetts law and the 2026 Form FP instructions provide two alternative tests: Massachusetts production expenses must exceed 75% of total production expenses, or at least 75% of the production's principal photography days must take place in Massachusetts.
Massachusetts film credits are generally transferable. Eligible production companies may instead elect a state refund equal to 90% of the remaining credit after the credit is applied against Massachusetts tax liability, subject to current filing rules.
View Official Program Details →Massachusetts combines separate 25% payroll and production-expense credits with a transferable structure and a straightforward statewide qualification framework.
Qualifying Massachusetts payroll may receive a 25% tax credit.
Qualified Massachusetts production expenditures may receive a separate 25% credit.
Productions generally must incur at least $50,000 in Massachusetts production expenses during a consecutive 12-month period.
The production expense credit generally requires either more than 75% of total production expenses in Massachusetts or at least 75% of principal photography days in Massachusetts.
Certified credits may generally be sold or transferred under Massachusetts tax rules.
Unused film credits may generally be carried forward under current rules.
The payroll credit generally excludes employees receiving $1 million or more in total compensation.
Eligible production companies may elect a refund equal to 90% of remaining film credit after application against Massachusetts tax liability.
Open each topic for a plain-English overview of major Massachusetts incentive features.
Massachusetts supports multiple motion-picture formats, subject to current statutory definitions and qualification rules.
These issues can materially affect Massachusetts eligibility and final credit value.
Massachusetts requires producers to document qualifying payroll, production expenses and final credit eligibility.
Massachusetts offers historic cities, coastline, small towns, universities, industrial settings, forests and distinctive New England locations.
Boston anchors the state's production ecosystem, while the Cape, North Shore, Western Massachusetts and historic communities provide very different visual environments within a relatively compact state.
Explore Massachusetts Production →Urban architecture, universities, hospitals, historic districts and experienced production crews.
Production Resources →Historic coastal towns, harbors, period architecture and classic New England streetscapes.
Explore Locations →Beaches, waterfront communities, marinas and distinctive coastal environments.
Explore Locations →Industrial cities, colleges, historic towns and varied suburban and rural settings.
Explore Locations →Mountains, forests, farmland, small towns and scenic New England landscapes.
Explore Locations →Use official state sources for current tax-credit rules, forms, production resources and filing guidance.
Use current Massachusetts Department of Revenue and Film Office guidance before relying on any material incentive assumption.
Compare Massachusetts' 25% payroll and production credits, $50,000 production-spend threshold, 75% qualification tests, transferable structure, 90% refund option and production infrastructure with other U.S. film incentive programs before deciding where to shoot.
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