Hawaii film tax incentives
Refundable tax creditRefundableUp to 27%
Hawaii offers a 22% refundable tax credit, plus an uplift worth up to 5% more, for a maximum stacked rate of roughly 27%. The credit is refundable.
At a glance
- Program type
- Refundable tax credit
- Base rate
- 22%
- Minimum spend
- None listed
- Annual program cap
- $50,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Refundable
- Application required
- Yes
- 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%
Caps and thresholds
Annual cap listed by NCSL as $50M; verify sunset/extension.
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.