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Rhode Island film tax incentives

Transferable tax creditTransferableUp to 30%

Rhode Island offers a 30% transferable tax credit. The credit is transferable and can be sold. Minimum qualifying spend is $100,000.

At a glance

Program type
Transferable tax credit
Base rate
30%
Minimum spend
$100,000
Annual program cap
No annual cap listed
Per-project cap
$7,000,000
Refundable / transferable
Transferable
Application required
Yes
CPA audit required
Not specified

Caps and thresholds

Minimum budget $100K.

Estimate your credit

Green Room's free estimator applies Rhode Island'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.

Other states to compare

Source. NCSL State Film and Television Incentive Programs (via 50-state guide) — data last verified 2026-06-17. Administered by the Rhode Island Film & TV Office.

Estimated incentive only. This is not legal, financial, or tax advice. Final eligibility and incentive value depend on official program rules, application approval, audit, qualified spend verification, and applicable law.

Rates and caps for 2026 change with state legislative sessions. Confirm current terms with the film office before committing a budget.