40% (loan-outs 25%)

40% (loan-outs 25%)

25%

25%

$300K; $50K (certain local productions)

$20M (film); $25M per season (TV)

$3M per individual (loan-outs included)

25% on qualified in-state expenditures including, but not limited to:

• Labor (resident and non-resident)
• Select Fringes
• Workers Comp/Handling Fees
• Equipment
• Post
• Shipping (in-state and out-of-state)
• Hotel
• Completion Bond
• Insurance
• Legal Fees
• Working Meals
• Food/Catering/Entertainment
• Wrap Party/Crew Gifts
• Marketing Costs

• 5% on films with a production office and at least 60% of principal photography taking place outside of the New Orleans Metro area;
• 5% on certain VFX expenditures;
• 10% for films based upon a screenplay created by a Louisiana resident

$150M

June 30, 2025

Yes

Yes

5 Years

For applications received on or after July 1, 2017, credits may not be transferred or sold to another taxpayer. Credits may only be applied directly against the taxpayer’s own income tax liability or transferred back to the state at a buy-back rate of 90%.

• Soundstages
• Watertank
• Post Facilities
• 12+ crews deep