Florida Production Tax Incentives

Florida offers a variety of production incentives to attract film, television, and digital media productions.

These incentives include tax credits, cash rebates, sales tax exemptions, and production grants. Click on the plus sign (+) to view the incentives for each jurisdiction.

Overview

  • Miami-Dade County offers a cash rebate equal to $100k for projects that spend at least $1m (tier i) or equal to $50k for projects that spend $500k but less than $1m (tier ii). both tiers have the same requirements. At least 70% of hired vendors and contractors to be miami-dade county registered businesses.
  • Each project must hire at least (1) one student/recent graduate who is enrolled in an entertainment production educational program at a Miami-Dade county college or university on the date of the commencing of prep of principal photography of the production; or graduated less than one year prior to the date of the commencement of prep of principal photography from a Miami-Dade county college or university.
  • Qualified spend includes payment of salary, up-to $75k, to Miami-Dade county residents for work on a majority of the production & non-payroll expenditures from businesses that are located within Miami-Dade County, excluding all expenditures in an amount less than $20. If the project is a television series which is continued for a following season, grantee shall have the option to automatically renew this agreement.
  • To renew, grantee must apply to the OFE within 365 days of the effective date of the approved grant agreement. With respect to the following season, if grantee satisfies all the requirements of this agreement then grantee may be eligible to receive a second grant award in the same amount as the grant.
  • A maximum of two grant agreements are allowed per year per production or its associated subsidiaries, distribution company, or network, except for a multi-year production, like a television series with multiple seasons which can apply for subsequent seasons when the project has been given a renewal.
  • Any qualified production company producing films, television series, commercials, music videos, or sound recordings in the state may be eligible for a sales-and-use tax exemption, up-to 7.5% (see add’l info).

Eligible project types: Animation, commercials, documentaries, feature films, game shows, pilots, reality TV, scripted TV, video games.

Incentive details

Type

Rebate

Rate

Tier ii: $50k / tier i: $100k

Uplift(s)

None

Annual Cap

None

Project Cap

Tier ii: $50k / tier i: $100k

Compensation Cap

$75k

Eligible Expenses

Payment of salary to Miami-Dade County residents for work on a majority of the production & non-payroll expenditures from businesses that are located within Miami-Dade County, excluding all expenditures in an amount less than $20.

Additional Info

Any qualified production company producing films, television series, commercials, music videos, or sound recordings in the state may be eligible for a sales-and-use tax exemption, up-to 7.5%, on certain production-related purchases (production equipment, set design & construction, real estate rentals, props & wardrobe, computers & software) in Florida. Still photography is not a qualified production activity.

Requirements

Minimum Spend
Local Hire Requirement
Yes – no less than 70% Miami-Dade County residents must be hired as principal cast and crew members. Cast and crew (employees) qualify for the 70% minimum local hire but excludes extras/background talent.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing

Complete application and accompanying paperwork must be submitted prior to the start of the project; the approval process may take 2 months or more. Each application is approved on a case by case basis. Principal photography must commence within 120 days of application approval.

Audit

CPA audit required. The production audit must be submitted to the OFE within 300 days of the production project being completed.

How to Apply

Application
Application Timing
Miami Film Office

FRANCES FRANCO, INTERIM FILM COMMISSIONER, 305-375-3288, [email protected]
Filmiami.org – Miami-Dade County Film & Entertainment Office

Helpful Links

Miami-Dade County Minimum Requirements
Miami-Dade County FAQs

Overview

  • The St. Pete-Clearwaterr Film Commission (FILMSPC) base incentive program is designed to attract film, television and digital media projects to pinellas county, Florida. This program offers a cash rebate of 15% of the total qualified local expenditures for eligible productions with up-to an additional 15% for providing extra marketing value and promoting pinellas county.
  • The production company must be registered with the State of Florida Division of Corporations (SUNBIZ).
Eligible project types: Feature films, music videos, pilots, TV series, web series.

Incentive details

Type

Rebate

Rate
Uplift(s)

15% for providing extra marketing value and promoting Pinellas County as a top destination by showcasing recognizable locations, utilize signage, verbal mentions, social media promotion, securing distribution deals or commit to premiere and screening events in the county, hosting media events that feature Pinellas County Locations. Determination of whether a project meets these standards will be made at the discretion of the FILMSPC review committee.

Annual Cap

None

Project Cap
$300k
Compensation Cap

None

Eligible Expenses
Payments for good and services provided by Pinellas County based business and wages paid to Pinellas County residents incurred in Pinellas County directly related to the production.
Additional Info
Any qualified production company producing films, television series, commercials, music videos, or sound recordings in the state may be eligible for a sales-and-use tax exemption, up-to 7.5%, on certain production-related purchases (production equipment, set design & construction, real estate rentals, props & wardrobe, computers & software) in Florida. Still photography is not a qualified production activity.

Requirements

Minimum Spend
None
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
Submit an application prior to the start of principal photography.the applicaton process is competitive, and submission of an application does not guarantee approval.
Audit
CPA audit required

How to Apply

Application
Application Timing
St. Pete-Clearwater Film Office

LISA DOZIOS, FILM COMMISSIONER, 727-464-7240, [email protected]
Film Commission | Visit St Petersburg Clearwater Florida

Helpful Links

FilmSPC Program Overview.pdf
FAQs for Filming in St. Pete-Clearwater | Visit St Petersburg Clearwater Florida
Microsoft Word – SC Film, Television, Media Production_Post Production Rebate Incentive Program Application_26Aug14.clean.docx

Overview

  • See minimum filming requirements for details of each incentive program.

Eligible project types: Animation, commercials, documentaries, feature films, pilots, scripted TV, VFX.

Incentive details

Type
Rebate
Rate
Scripted series program: 25% / High Impact Film & TV Program: 20% / Film & TV program: 20% / multiple project guarantee: 30%
Uplift(s)
Annual Cap
Project Cap
Scripted series program: $5m /High Impact Film & TV Program: $2m / Film& TV Program: $800k / multiple project guarantee: $2.5m
Compensation Cap
$100k
Eligible Expenses

Goods and services and wages paid to Broward County residents, up-to $100k, per requirements from the date of submission of the application through the duration of project.

Additional Info

Requirements

Minimum Spend
Scripted series program: $12m /High Impact Film & TV Program: $5m / Film & TV program: $400k / multiple project guarantee: $4m/project
Local Hire Requirement
Scripted series program: minimum 6 eps., 60% of production days must be in Broward Co., 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 30% are required to be Broward County residents and 25% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (PA) training program within the previous 12 months. High Impact Film & TV Program: minimum 6 EPS., 60% of production days must be in Broward Co., 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 29% are required to be Broward County residents and 26% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward County businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (pa) training program within the previous 12 months. Film & TV Program: 60% of production days must be in Broward Co., 55% of main cast & crew must be Broward County, Miami-Dade County, or Palm Beach County residents. A minimum of 29% are required to be Broward County residents and 26% may be either Broward County, Miami Dade County, or Palm Beach County residents for the majority of the production project. 50% of vendors must be Broward county businesses and (15%) of those Broward County businesses must be county business enterprise / small business enterprise. Must base production offices/soundstages in Broward County. Hire two qualified college students or qualified college graduates. Must provide documentation showing proof of the qualified college student or qualified college graduate. Alternatively, may hire individuals who earned certificate from a film commission-approved production assistant (pa) training program within the previous 12 months.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
A qualifying application and required accompanying paperwork must be completed in full and submitted via email to the Broward County film commission prior to principal photography. Each production project must start principal photography within 120 days after application submission. Each project’s eligibility will be determined on a case-by-case basis.
Audit
CPA audit required.

How to Apply

Application
Application Timing
Broward County Film Office
SANDY LIGHTERMAN, FILM COMMISSIONER, 954-357-6109, [email protected] Film Lauderdale – Broward County Film Destination
Helpful Links

Screen Industry Incentive Programs – Film Lauderdale

Overview

Eligible project types: Animation, commercials, documentaries, feature films pilots, scripted TV, VFX.

Incentive details

Type
Rate
Film & TV: tier 1: 15% / tier 2: 20%; commercials: 15%
Uplift(s)
None
Annual Cap
None
Project Cap
Film & TV: tier 1: $150k / tier 2: $400k (rebates exceeding $200k require city council approval); commercials: $150k
Compensation Cap
$100k
Eligible Expenses

Goods and services and wages paid to Duval County residents, up-to $100k, per requirements from the date of submission of the application through the duration of project.

Additional Info
A series consisting of two or more episodes shall count as one project. A single episode, pilot or segments of an episode / pilot may be eligible to apply if program requirements are met.

Requirements

Minimum Spend
Film & TV: tier 1: $400k / tier 2: $1m; commercials: $75k
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
Applications must be submitted within 180 days of the start of production. Each project must start principal photography within 120 days of application submission. Applications are approved on a case by case basis.
Audit
CPA audit not required, the audit is performed by the Jacksonville Film & Television Office.

How to Apply

Application
Application Timing
Jacksonville Film Office
Helpful Links

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