Connecticut film tax incentives
Transferable tax creditTransferableUp to 30%
Connecticut offers a transferable tax credit with rates from 10% to 30%, banded by total production spend. The credit is transferable and can be sold. Minimum qualifying spend is $100,000.
At a glance
- Program type
- Transferable tax credit
- Base rate
- Tiered — see rates below
- Minimum spend
- $100,000
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Transferable
- Application required
- Yes
- CPA audit required
- Not specified
Rate tiers
Connecticut bands its rate by qualifying spend. Higher budgets reach the top rate.
| Tier | Spend range | Rate |
|---|---|---|
| $100K–$500K spend | $100,000 to $500,000 | 10% |
| $500K–$1M spend | $500,000 to $1,000,000 | 15% |
| Over $1M spend | $1,000,000 to no upper limit | 30% |
Estimate your credit
Green Room's free estimator applies Connecticut's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.