Idaho

Idaho is one of the American West's most undiscovered filming states, its extraordinary landscape includes the spectacular Snake River Canyon, the Sawtooth Mountains (one of North America's most rugged ranges), the lava flows and craters of Craters of the Moon National Monument, Sun Valley's alpine resort scenery, and the quintessential small-town American West of towns like Twin Falls and Pocatello. Idaho's low costs and unique visual environment make it an appealing alternative to neighboring Utah or Montana.

Eligibility

• Minimum ID spend: $200,000 qualifying Idaho expenditures
• Eligible Types: Feature films, TV series, commercials, documentaries

Frequently Asked Questions

What is the Idaho film tax credit?

Idaho offers a None tax credit, structured as a No Active Program, with an annual program cap of N/A. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Idaho film tax credit?

The Idaho tax credit is None, structured as a No Active Program. 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 Idaho film tax credit?

Productions must meet a minimum spend threshold of N/A in Idaho 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 Idaho film tax credit?

Yes. The Idaho program has a program-wide cap of N/A and a per-project cap of N/A. Productions should apply early, as allocations can be limited.

How do I apply for the Idaho film tax credit?

Productions typically apply through the Idaho 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.