Massachusetts Film and Production Insurance

MASSACHUSETTS Tax Credits

As-Of: June 2026 | Tax Credit: 25% transferable/refundable (NO CAP)

Massachusetts offers 25% transferable and partially refundable film tax credit with NO annual or per-project cap—a significant competitive advantage. The hybrid structure provides flexibility: credits offset tax liability and excess amounts are partially refunded or transferred depending on circumstances. Massachusetts requires productions to shoot 75% of content or shoot days in-state—a higher threshold than many competitors. The state requires pre-certification. Massachusetts’ location diversity includes Boston’s urban character and architecture, coastal New England locations, historic sites, and appropriate settings. Production costs are premium compared to most states but reasonable compared to California/New York. Boston has established film crew base and equipment rental infrastructure. Post-production capacity is strong. The lack of annual cap provides certainty unavailable in programs with limited allocations. For East Coast productions with substantial Massachusetts location requirements, the combination of no-cap incentives and established infrastructure offers strong value. Massachusetts has invested in soundstage and post-production facility development.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.