Florida Film & Entertainment Industry Financial Incentive Program
Effective March 28, 2012
Thank you for your interest in bringing your production to Florida and utilizing Florida's Entertainment Industry Financial Incentive Program. The Office of Film & Entertainment accepts applications on an ongoing basis.
Applications are required to be submitted electronically no earlier than 180 days before the first day of principal photography or project start date for projects not involving principal photography. Note that applications will not be accepted for projects that have already started production in Florida. Complete applications will be processed within 20 business days. If credits are not available when your project is qualified, your project will be certified conditional and dependent upon credits becoming available in the future. We highly recommend that you contact us prior to submitting your application to assess the availability of credits.
Please read the information provided below, and feel free to email us your questions at Film.Incentive@deo.MyFlorida.com.
- 20% - 30% transferable tax credit
- 20% base percentage
- 5% Off Season Bonus (for certain production types)
- 5% Family Friendly Bonus (for certain production types)
- 5% Underutilized Region Bonus (for General Production Queue only)
- 5% Qualified Production Facility/Digital Media Facility Bonus (for General Production Queue, on expenditures associated with production activity at a Qualified Production Facility/Digital Media Facility)
- 15% Florida Student/Recent Graduate Bonus (for General Production Queue, on student/recent grad wages and other compensation)
- The priority for qualifying/certifying projects for tax credit awards is determined on a first-come, first-served basis within its appropriate queue.
Please Note: It is suggested to upgrade your Adobe Reader software to version 9.0. You can download or upgrade your current reader at http://get.adobe.com/reader/. You will not have the ability to properly save and complete the incentive application without doing so.
- Eligible productions: films, TV (TV series may be ineligible), documentaries, digital media projects, commercials and music videos
- Minimum spend: $625,000
- Proof of financing required (within 90 days of application)
- Maximum incentive award: $8,000,000
- Application Instructions
- Eligible: films, TV, documentaries, digital media projects
- Minimum qualified spend: $100,000
- Maximum qualified spend: $625,000
- Maximum incentive award: $125,000
- Application Instructions
View information about incentive projects on the Florida Incentive Recipients page. Information about projects will be posted as the recipients announce they are shooting in Florida or begin production.
Each year the Governorís Office of Film & Entertainment submits a year-end annual report on the Florida Film & Entertainment Industry Financial Incentive Program to the Florida Legislature. For your convenience, we have provided these reports below.
FY 2012-2013 Office of Film and Entertainment Annual Report
FY 2011-2012 Annual Entertainment Industry Incentive Program Report
FY 2010-2011 Annual Entertainment Industry Incentive Program Report
FY 2009-2010 Annual Entertainment Industry Incentive Program Report
FY 2008-2009 Annual Entertainment Industry Incentive Program Report
FY 2007-2008 Annual Entertainment Industry Incentive Program Report
FY 2006-2007 Annual Entertainment Industry Incentive Program Report
FY 2005-2006 Annual Entertainment Industry Incentive Program Report
FY 2004-2005 Annual Entertainment Industry Incentive Program Report
Florida Entertainment Sales Tax Exemption
Effective January 1, 2001, any qualified production company engaged in Florida in the production of motion pictures, made for television motion pictures, television series, commercial advertising, music videos or sound recordings may be eligible for a sales and use tax exemption on the purchase or lease of certain items used exclusively as an integral part of the production activities in Florida.
In order to be exempt from Florida's sales tax at the point of sale, the production company must apply for a certificate of exemption for presentation to a registered Florida sale and use tax dealer when making purchases and rentals of qualified production equipment.
If you have any questions regarding the Certificate of Exemption for Qualified Production Companies, please visit the Department of Revenue's Film in Florida page. Please click here to view F.S. 288.1258 (creation of program).
ONLINE APPLICATION AND RENEWAL
Please apply for the Entertainment Industry Sales Tax Exemption online:
CLICK HERE TO APPLY OR RENEW ONLINE
If your session has timed-out during the application process, and you would like to recover the information you have already entered, please click here:
CLICK HERE TO RECOVER YOUR SESSION
If you have applied online for the sales tax exemption, and you would like to check the status of your application,
CLICK HERE TO CHECK THE STATUS OF YOUR APPLICATION
If you are unable to apply online, or are having trouble with the links above, please contact The Florida Office of Film & Entertainment at (850) 717-8990.
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