Massachusetts Tax Credit

These tax incentives include:
- 25% credit for payroll expenses
- 25% credit for in-state production expenses
- An exemption from the state sales tax
- NO CAPS

Projects that spend more than $50,000 qualify for the payroll credit.

Spending more than 75% of the total budget or filming at least 75% of the principal photography in Massachusetts makes the project eligible for the production credit and a sales tax exemption.

Program requirements are straightforward. There are no annual or project caps. No residency requirements. No extended schedule of credit payouts.

For more information please visit: https://mafilm.org/fast-facts/

Massachusetts
 

Massachusetts: A Thriving Hub for Major Productions

Massachusetts has become the filming destination of choice for a growing number of major productions, with recent hits showcasing the state’s adaptability and allure.

Academy Award winning films such as Coda, The Holdovers, American Fiction, and Manchester by the Sea, to critically acclaimed films like Don't Look Up, The Tender Bar, Little Women, Spirited, Knives Out, Challengers, to hard-hitting series like Julia, Defending Jacob, Castle Rock, and Dexter: New Blood have brought Massachusetts’ scenic towns, urban landscapes, and historic sites to screens around the world.

From Boston’s bustling streets to the picturesque coastlines and charming small towns, the state’s diverse settings provide the perfect backdrop for every genre. With competitive tax incentives, skilled local crews, and a track record of successful productions, Massachusetts continues to be a thriving hub for filmmakers.

Infrastructure 

Massachusetts has a deep pool of local talented technicians in all departments such as Grip, Electric, Construction, Scenic, Wardrobe, Hair and Makeup, Greens, Camera Operators, Sound Recordists, Set Dec, Art, Transpo, and SAG-AFTRA. The region is ripe with experienced professionals all ready to go to make your pre-production visions a reality. 

Massachusetts is a proud home to the state-of-the-art stage spaces of New England Studios, prop houses like Westerman to outfit any time period, as well as a slew of Grip, Electric, and Camera rental houses. After shooting, there are several postproduction houses that can contribute to fulfilling your budget requirements to receive the tax credit. No matter the size of your project, Massachusetts has the infrastructure to meet and exceed your expectations.

CENTRAL INTEL AIRPLANE NES
 

Why Film in MA?

Massachusetts offers filmmakers a stunning canvas of diverse landscapes and four distinct seasons, each adding unique character to any project. From the rocky coasts of Cape Ann and the sandy shores of Cape Cod to the rolling hills of the Berkshires and the quaint New England villages dotting the countryside, the state is rich in natural beauty. In spring, vibrant blooms bring lush, fresh scenery; summer offers golden beaches and sparkling waters; fall lights up with iconic autumn colors; and winter blankets everything in picturesque snow. Massachusetts’ variety and charm make it a versatile backdrop, bringing an authentic, cinematic touch to any production.

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