Film New Orleans

Locations. Resources. Incentives.

Tax Incentives FAQ

What is the minimum threshold to qualify?

$300,000 in Louisiana expenditures, $50,000 for local Louisiana productions meeting certain requirements.

What qualifies for credit?

Only expenditures made for tangible goods and services directly related to the state-certified production within the borders of the State of Louisiana. That includes production payroll for residents and non-residents alike, as long as it is for work performed in Louisiana. The application is available online at

What qualifies for the additional 10% payroll tax credit?

To the extent that base investment is expended on payroll for Louisiana residents employed in connection with a state-certified production, each investor shall be allowed an additional tax credit of 10% for Louisiana resident payroll. The additional 10% credit is only allowed on the first $3 million of a resident’s payroll. Any amount above that shall be eligible for the 30% credit only. It must be expended on a natural person (not a loan-out) in order to qualify for the additional 10%.

How do I kn ow if something is a Louisiana spend?

Services will qualify if performed in Louisiana. Goods will qualify if purchased through a source in Louisiana.

What is a source within the state?

A source is a physical nexus with at least one full-time employee and posted business hours.

How is a Louisiana resident defined?

A legal resident who has been domiciled in the state of Louisiana for more than 12 consecutive months of each year within the state is considered a Louisiana resident. The resident must sign a declaration of residency and provide supporting documentation for the production.

I am a Louisiana corporation and subject to corporate income taxes. Can I use the tax credit to offset my corporate income tax liabilities?


I’ve earned this tax credit and have no Louisiana income tax liabilities. Can I transfer the credit?

Yes, the credits are fully transferable.

What if I have other questions that aren’t answered here?

Please direct additional inquiries concerning the Tax Credit program to Louisiana Entertainment who administers the program. You may find what your looking for here.