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
- $40,000,000
- Per-project cap
- $7,000,000
- Refundable / transferable
- Transferable
- Application required
- Yes — pre-approval required
- CPA audit required
- Yes
Caps and thresholds
Minimum budget $100K.
$7M per-project cap; the Rhode Island Film & TV Office says it may be waived for qualifying motion-picture and television productions.
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.