Florida Film Tax Credit

Florida Film Tax Credit: Current Status (2026)

Florida does not have an active state-level film tax credit program in 2026. The state's last major film incentive program, the Qualified Motion Picture Tax Credit, was fully allocated and effectively closed in 2016 after the Florida legislature declined to renew funding. No state-level replacement program has been enacted since.

Despite the absence of a state program, Florida remains one of the most active production states in the country, with a thriving local industry supported by robust county and city incentive programs, a sales tax exemption for qualifying productions, and one of the most production-friendly environments in the United States from a regulatory and logistical standpoint. This guide covers the alternatives available to productions filming in Florida in 2026.

History of Florida's State Film Tax Credit

Florida has a long and complex history with film incentives. The state operated one of the most dynamic regional film industries from the 1980s through the early 2000s, driven primarily by Miami's music video scene, its international business character, and the facilities and crew base developed around productions from Miami Vice onward. Florida's warm weather, diverse urban environments, and extensive coastal locations made it a natural production destination.

The state offered various incentive programs over the years, with the Qualified Motion Picture Tax Credit being the most recent major effort. The program provided credits of up to 20% to 30% on qualifying expenditures, with enhanced rates for family-friendly content and productions using Florida facilities. However, the legislature consistently failed to appropriate sufficient funds to meet demand, and the program became known for its waitlist and funding uncertainty, which made it difficult for productions to rely on the credit in their financing.

The program's final funding rounds were allocated by 2016. The legislature considered but did not pass several proposals to revive or replace the program in subsequent sessions, including proposals in 2022 and 2023. As of February 2026, no state film incentive legislation has been enacted, and no program is active or accepting applications at the state level.

Florida Sales Tax Exemption for Productions

While Florida lacks a state film tax credit, it does offer a meaningful Sales and Use Tax Exemption for qualified production companies. This exemption can provide significant cost savings on production-related purchases made in Florida.

What the Exemption Covers

The Florida sales and use tax exemption for productions applies to purchases of goods and certain services used directly in the production of qualifying content. Qualifying productions include films, television series, commercials, music videos, and sound recordings produced in Florida for distribution to the general public. The exemption applies to:

• Equipment, machinery, and tools purchased or rented for direct use in production

• Raw materials and supplies consumed in production

• Electricity and utilities used in production facilities

• Certain services directly related to production

Florida's state sales tax rate is 6%, with counties adding their own surtax (typically 0.5% to 1.5%). The combined rate in most Florida counties is 7% to 8.5%. For a production making $500,000 in qualifying purchases in Florida, the exemption can save $35,000 to $42,500 in sales tax. This is not a credit program but represents real cost savings for qualifying purchases.

How to Access the Exemption

Productions must apply for the sales tax exemption through the Florida Office of Film and Entertainment before making qualifying purchases. The office issues an exemption certificate that the production presents to vendors at the point of sale. Productions that pay sales tax on qualifying purchases and then seek refunds face additional complexity compared to obtaining the exemption certificate upfront.

County and Local Incentive Programs

In the absence of a state program, several Florida counties and cities have developed their own production incentives. These local programs vary significantly in their structure, funding levels, and eligibility requirements.

Orange County (Orlando Area)

Orange County approved a film incentive program in November 2025, committing $25 million over five years from fiscal year 2026 through fiscal year 2030. The program targets both traditional film and television productions and the growing commercial production market. The Orange County TV Commercial Incentive Program launched in the second quarter of 2026. Productions interested in Orange County incentives should contact the Orange County Film Commission for current program details, application requirements, and eligibility criteria.

Miami-Dade County

Miami-Dade County has historically offered production incentives through its Miami-Dade Film and Entertainment Commission. The county's program has provided permit fee waivers, cash incentives for qualifying productions, and various forms of in-kind support. Productions planning Miami shoots should contact the Miami-Dade Film Commission directly for current program availability and requirements, as local programs can change from year to year based on county budget decisions.

Broward County (Fort Lauderdale)

Broward County operates a film incentive program through its Office of Economic and Small Business Development. The program has historically provided rebates for qualifying productions that film in Broward County and meet minimum spending thresholds within the county. Contact the Broward County Film Commission for current program specifics.

Jacksonville

The Jacksonville Film Commission has coordinated production incentives and support for productions filming in the Jacksonville area. The program has historically focused on economic impact rebates tied to local spending. Contact the Jacksonville Film Commission for current availability.

Other Local Programs

Various other Florida municipalities and counties offer production support programs, including permit fee waivers, location fee assistance, and logistical support. The Florida Office of Film and Entertainment maintains relationships with local film offices throughout the state and can help connect productions with available local resources.

Why Florida Continues to Attract Productions Without a State Incentive

Florida's continued production activity despite the absence of a state film credit demonstrates that financial incentives are one factor among several in production location decisions.

Year-Round Filming Weather

Florida's subtropical climate provides more reliable outdoor filming weather than most other large states. Year-round warmth, consistent sunshine in South Florida, and the ability to film outdoors in December and January when other states are dealing with winter conditions give Florida a meaningful production schedule advantage. Weather-dependent shoots, particularly those requiring consistent warm weather, beach environments, or tropical settings, often find Florida's climate advantage worth more than a moderate incentive in another state.

Location Diversity

Florida's range of production environments is extensive. Miami provides an international city with Art Deco architecture, tropical urban environments, and a distinctive multicultural character available nowhere else in the United States. The Florida Keys offer island environments with unique visual character. The Gulf Coast provides extensive beach and waterfront settings. Central Florida's entertainment infrastructure, built around theme park tourism, includes large-scale facilities and experienced production support. The panhandle's Emerald Coast provides Gulf of Mexico beach environments different in character from South Florida's Atlantic coast.

Deep Production Infrastructure

Florida's production industry built its infrastructure during the high-activity periods of the 1980s through 2000s, and much of that infrastructure remains. Miami has experienced sound stages, production support companies, equipment houses, and a professional crew community across all departments. Orlando's proximity to major theme park facilities and its established entertainment industry provides additional production resources. Post-production facilities in Miami and Orlando serve the regional industry.

International Production Activity

Miami's unique position as a gateway between North America and Latin America continues to generate substantial international co-production activity. Spanish-language productions, Latin American co-productions, and international advertising campaigns frequently use Miami as a production base, taking advantage of the city's bilingual creative community and its transportation links to Latin American markets. This international activity supports a large community of bilingual production professionals who are highly skilled in serving both English and Spanish-language productions.

No State Income Tax

Florida has no state personal income tax, which provides a modest cost advantage compared to high-income-tax states when calculating total compensation costs for crew based in or relocating to Florida. This is not a production-specific benefit but contributes to Florida's overall cost competitiveness for crews considering where to base their careers.

Prospects for a New Florida Film Incentive

Advocacy for a new Florida state film incentive has continued since the previous program's expiration. The Florida Office of Film and Entertainment, local film commissions, and industry groups including Florida Film have periodically renewed calls for a new state program. Legislative proposals have been introduced and have not advanced in recent sessions.

The economic argument for a new Florida program is complicated by the state's historically ambivalent return-on-investment analysis of its previous program. Some studies found Florida's previous incentive generated less than a dollar of economic return for each dollar of credit. Advocates counter that more recent production activity in states with active programs demonstrates the industry's economic impact, and that Florida is losing productions to competing states.

Productions planning Florida shoots in 2026 and beyond should not budget for a state-level incentive. Any new program that does emerge would take time to implement and would not be available for productions that have already begun pre-production planning.

Planning a Florida Production in 2026

The practical approach for productions choosing Florida in 2026 includes:

• Apply for the Florida sales tax exemption through the Florida Office of Film and Entertainment before making major purchases

• Contact local film commissions in your primary filming location (Miami-Dade, Broward, Orange County, Jacksonville, others) to identify available local incentives

• Budget Florida productions without any state-level financial incentive

• Evaluate whether Florida's location value, weather reliability, and production infrastructure justify the state choice on its own merits

• Consider whether local incentives (particularly Orange County's new program) can provide meaningful additional value for productions filming in qualifying areas

Contact and Resources

Florida Office of Film and Entertainment: 107 W. Gaines St., Suite 502, Tallahassee, FL 32399. Phone: (850) 717-9075. Website: filminflorida.com.

Miami-Dade Film and Entertainment Commission: miami-dadefilm.com.

Broward County Film Commission: broward.org/Film.

Orange County Film Commission: ocfl.net/film.

Frequently Asked Questions

Does Florida have a film tax credit in 2026?

No. Florida does not have an active state-level film tax credit program in 2026. The previous program was fully allocated and effectively closed in 2016. No replacement has been enacted.

Is there any state-level financial incentive for Florida film productions?

Yes. Florida offers a Sales and Use Tax Exemption for qualifying production companies on eligible production-related purchases. This is not a tax credit but provides cost savings on qualifying purchases made in Florida.

Are there local film incentives in Florida?

Yes. Several Florida counties and cities offer local production incentives, including Orange County's new $25 million five-year program launched in 2026, and programs in Miami-Dade, Broward County, and Jacksonville. Contact local film commissions for current program details.

Will Florida bring back a state film incentive?

As of early 2026, no Florida state film incentive legislation is on a clear path to enactment. Productions should plan without assuming a state incentive will be available.

Why do productions still film in Florida without an incentive?

Florida offers year-round filming weather, extraordinary location diversity, a deep production infrastructure in Miami and Orlando, and unique environments unavailable elsewhere. For many productions, these advantages outweigh the financial benefit of filming in an incentive state.