Hawaii

Motion Picture, Digital Media, and Film Production Income Tax Credit

Hawaii's principal screen incentive is the Motion Picture, Digital Media, and Film Production Income Tax Credit, administered through the Hawaii Film Office. Official state guidance describes it as a refundable production tax credit that provides 22 percent of qualified production costs incurred on Oahu and 27 percent of qualified production costs incurred on the neighbor islands.

Incentive Rates

• 22% refundable tax credit on qualified production costs incurred on Oahu
• 27% refundable tax credit on qualified production costs incurred on neighbor islands
• Annual statewide cap: $50 million
• Per-production credit cap: $17 million for productions registered in 2023 and beyond
• Eligible spend: crew wages, rentals, travel, and post-production incurred in-state and subject to Hawaii tax treatment

Program Structure

Hawaii's incentive is best understood as a geographically tiered refundable credit designed both to attract production and to steer activity toward islands beyond Oahu. The official Hawaii Film Office guidance makes clear that the higher percentage on neighbor islands is deliberate, and that qualified production costs are tied to in-state spending subject to Hawaii tax treatment.

The state also allows productions to claim from a subsequent year if the annual cap has been reached, which is an important practical detail for producers planning cash flow and scheduling around a capped program.

Strategic Notes for Producers

Hawaii's value is not just the headline rate. It is the combination of a refundable structure, a strong location brand, and a program that explicitly covers a broad range of local production spending. At the same time, Hawaii is a capped jurisdiction with formal certification, documentation, and review requirements, so it is not a purely automatic rebate environment.

Hawaii tends to work best for projects that genuinely need the islands on screen and can plan around the state's administrative rules and annual capacity limits. The neighbor island uplift is a meaningful planning consideration for any production with flexibility over which island to use as its primary base.

Frequently Asked Questions

What is the Hawaii film tax credit?

Hawaii offers a 22% (Oahu) / 27% (neighbor islands) tax credit, structured as a Refundable Tax Credit, with an annual program cap of $50M/year. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Hawaii film tax credit?

The Hawaii tax credit is 22% (Oahu) / 27% (neighbor islands), structured as a Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Hawaii film tax credit?

Productions must meet a minimum spend threshold of $100,000 in Hawaii to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Hawaii film tax credit?

Yes. The Hawaii program has a program-wide cap of $50M/year and a per-project cap of $17M per project. Productions should apply early, as allocations can be limited.

How do I apply for the Hawaii film tax credit?

Productions typically apply through the Hawaii film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.