Hawaii film tax incentives
Hawaii offers a 22% refundable tax credit, plus 2 uplifts worth up to 10% more, for a maximum stacked rate of roughly 32%. The credit is refundable. Minimum qualifying spend is $100,000.
At a glance
- Program type
- Refundable tax credit
- Base rate
- 22%
- Minimum spend
- $100,000
- Annual program cap
- $60,000,000
- Per-project cap
- $20,000,000
- Refundable / transferable
- Refundable
- Application required
- Yes — pre-approval required
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Neighbor islands (27% vs 22% Oahu)+5%
- At least 80% local hires+5%
Applies to qualified costs incurred after December 31, 2025; documentation requirements apply.
Caps and thresholds
At least $100,000 in qualified Hawaii production costs during the applicable tax year.
$60M statewide annual cap, with unused authority carried forward. The $20M per-production cap does not apply to qualifying productions with at least $60M in qualified costs.
Qualifying spend and local hire
Qualified costs include eligible crew wages, rentals, travel, and post-production expenses. Register at least seven business days before the first Hawaii shoot date.
Estimate your credit
Green Room's free estimator applies Hawaii'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.