Louisiana film tax incentives
Transferable tax creditTransferableUp to 25%
Louisiana offers a 25% transferable tax credit. The credit is transferable and can be sold. Minimum qualifying spend is $300,000.
At a glance
- Program type
- Transferable tax credit
- Base rate
- 25%
- Minimum spend
- $300,000
- Annual program cap
- $150,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Transferable
- 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.
- Louisiana screenplay production upliftAmount not specified in source
Part of 'up to 40%' combined uplifts — MANUAL REVIEW.
- Outside New Orleans upliftAmount not specified in source
Part of 'up to 40%' combined uplifts — MANUAL REVIEW.
- VFX upliftAmount not specified in source
Part of 'up to 40%' combined uplifts — MANUAL REVIEW.
Caps and thresholds
$50K minimum for Louisiana screenplay productions.
Estimate your credit
Green Room's free estimator applies Louisiana'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.