Indiana

Indiana Film and Media Tax Credit

Indiana's Film and Media Tax Credit entered a new phase beginning January 1, 2026. Film Indy states that the updated credit is administered by the Indiana Economic Development Corporation and is available to support film, television, music, and digital media production in the state. The program is available through July 1, 2031.

Incentive Rates

• 20% base credit on qualified production expenditures
• Additional bonuses for Indiana resident hiring, use of in-state post-production services, and promotional placement of Indiana branding
• Maximum total credit: up to 30%
• Program duration: available through July 1, 2031

Program Structure

Indiana's structure signals that the state is trying to build a more competitive and more accessible incentive than it had before, while still tying the best returns to visible local economic benefit. The official summary specifically emphasizes resident hiring, in-state post, and Indiana branding rather than simply giving every production the same percentage regardless of its local integration.

That makes Indiana less of a pure location-rebate state and more of a developing incentive market that is using the tax credit to encourage production behavior that benefits Indiana's workforce and profile.

Strategic Notes for Producers

Indiana is still an emerging incentive jurisdiction compared with the largest U.S. markets, but the 2026 changes materially improve its competitiveness. Its appeal will likely be strongest for projects that can use Indiana locations creatively while also structuring the production to capture the resident-hiring and post-production uplifts.

Indiana's credit is not just about showing up in the state. It is built to reward productions that make Indiana part of the actual production plan: local crew, local post-production, and a visible Indiana presence in how the production is promoted.