Hawaii Film Incentives Overview
Hawaii Film Incentives provide up to 25% rebate on qualified in-state spending. Hawaii Film Incentives are available for TV, film, commercials, and digital content filmed across the islands.
To qualify for Hawaii Film Incentives, productions must meet minimum spend requirements and showcase Hawaii’s culture and locations.
Hawaii Film Incentives make the Aloha State a prime destination for sun-soaked settings, professional crews, and lush tropical backdrops.
Hoodlum Introduction
Hoodlum Film Fixers navigate the complexities of Hawaii Film Incentives. We coordinate local partnerships, location scouting, and application support.
With Hoodlum, Hawaii Film Incentives become a smooth and rewarding part of your island production experience.
Incentives Offered
The Hawaii Film Tax Credit offers a 20-25% tax credit for qualified production expenses, providing financial incentives to film and television productions shooting in Hawaii.
Eligibility Criteria
To be eligible for the Hawaii Film Tax Credit, productions must meet the following requirements:
- Minimum Qualified Production Cost: $200,000
- Principal Photography: At least 51% of principal photography days must occur in Hawaii
Minimum Qualified Production Expenditures (QPE) per Project
Hawaii offers a refundable income tax credit based on a production company’s expenditures while producing a qualified film, television, commercial, or digital media project.
- Objective: To support productions that showcase Hawaii’s beauty and create local jobs and investment
- Minimum Spend Requirement: $200,000 in Qualified Production Expenditures (QPE) per project is required to be eligible for the tax credit
Accepted Categories for Evaluation under the Film Rebate Scheme
The Hawaii Film Rebate Scheme accepts the following production categories:
- Animation
- Commercials
- Documentaries
- Feature Films
- Game Shows
- Pilots
- Post-Production
- Reality Television
- Scripted Television
- Talk Shows
- Video Games
Additional Requirements to Qualify:
- Minimum Spend: $100,000 in qualified expenditures
- Registration: Register with the Hawaii Film Office at least 7 business days before principal photography
- Local Talent and Crew: Make reasonable efforts to hire local professionals
- General Excise Tax (GET): Withhold GET for payments to loan-out companies
Qualifying Production Expenditures (QPE)
Qualified production expenditures are those that are incurred in Hawaii and are directly related to the production.
1. Pre-Production Expenditures
According to the Hawaii Film Office, QPEs include:
- Location scouting: Finding and securing filming locations
- Casting: Fees for casting directors, agents, and talent
- Storyboards: Creation of visual representations of the script
- Script development: Writer and consultant fees
- Budgeting and scheduling: Management of production budgets and timelines
2. Production Expenditures
a. Cast and Crew Salaries and Fees
- Actors, directors, producers, camera crew, sound techs, and others involved in the production
b. Professional Fees
- Directors
- Producers
- Screenwriters
- Editors
- Special effects artists
- Visual effects supervisors
- Sound designers
c. Labour Costs
- Salaries and wages for cast and crew
- Fringe benefits: health insurance, pensions, etc.
- Payroll taxes: unemployment insurance, workers’ compensation
d. Equipment Rental Fees
- Camera and lighting equipment
- Sound equipment
- Grip and electrical equipment
- Specialized equipment (e.g., crane, drone, Steadicam)
e. Location Fees
- Rental fees for private properties
- Permits and fees for public locations
- Location management costs
f. Wardrobe and Costume Expenses
- Purchase or rental of costumes and accessories
- Alterations, cleaning, and maintenance
- Costume design and fabrication
g. Set Design and Construction
- Design and building of sets
- Purchase or rental of materials and props
- Set dressing and decoration
h. Special Effects and Stunts
- Visual effects (e.g., CGI, pyrotechnics)
- Stunt performances
- Hiring special effects and stunt personnel
i. Catering, Craft, and Services
- Food and beverage services
- Craft services (e.g., snacks, refreshments)
- Other services: cleaning, security, etc.
j. Specialized Services
- Animation and visual effects
- Sound design and mixing
- Music composition and scoring
- Editing and post-production
- Other specialized production services
k. Accommodation and Transportation
- Accommodation: Lodging, hotels for cast and crew
- Transportation:
- Airfare
- Ground transportation (rental cars, shuttles)
- Parking fees
l. Travel
- Airfare
- Hotel stays
- Rental vehicles
- Per diems for cast and crew
m. Miscellaneous
- Office supplies
- Communication services (phone, internet)
- Insurance (equipment, liability)
- Permits and licenses
- Other relevant production-related costs
3. Post-Production Expenditures
QPEs for post-production include:
- Editing: Picture and sound
- Visual effects: CGI, animation
- Sound design: Foley, music composition
- Color grading: Correction and enhancement
- Sound mixing: Final sound mastering
Non-Qualifying Expenditures
The following do not qualify for the Hawaii film tax credit:
- Financing costs: Loan fees, interest
- Marketing and distribution: Trailers, ads, distribution fees
- Out-of-state office expenses
- Non-production-related costs
- Deferrals and accruals: Costs not yet paid or accounted for
Application Process
Step 1: Pre-Production Verification
- Submit application to the Hawaii State Film Office
- Include:
- Project description
- Budget breakdown
- Production schedule
- List of key personnel
Step 2: Verification Application Fee
- Pay the application fee (amount varies by production budget)
Step 3: Verification Approval
- Receive approval confirming eligibility for the tax credit
Step 4: Production
- Begin production in compliance with all requirements
Step 5: Expenditure Report
- Submit detailed expenditure report to the Hawaii State Film Office
Step 6: Tax Credit Claim
- File the tax credit claim with the Hawaii state tax return
Step 7: Audit and Verification
- Undergo audit by the Hawaii Department of Taxation to confirm eligibility
Required Documents
- Production budget
- Expenditure reports
- Invoices and receipts
- Payroll records
- Other supporting documentation
Timeline
- Submit pre-production verification application at least 30 days before production begins
- Submit expenditure report within 120 days after production completion
Fees
- Verification application fee: Varies based on budget
- Tax credit claim fee: May apply
Ready to maximize your film incentives?
Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.