Massachusetts film tax incentives
Transferable tax creditTransferableUp to 25%
Massachusetts offers a 25% transferable tax credit. The credit is transferable and can be sold. Minimum qualifying spend is $50,000.
At a glance
- Program type
- Transferable tax credit
- Base rate
- 25%
- Minimum spend
- $50,000
- 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
Caps and thresholds
Payroll credit threshold over $50K.
Estimate your credit
Green Room's free estimator applies Massachusetts'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.