Choosing where to shoot your film isn’t just about scenery or local crew. It’s a financial strategy. States and countries around the world are offering tax credits, cash rebates, and grants to lure productions. The right location can give you back 20–40% of your qualified spend. That can mean more money on screen, less stress in post, and a real shot at breaking even.
But not all incentives are created equal. Some look great on paper but are capped, complicated, or slow to pay out. Others are under-the-radar gems: flexible, accessible, and perfect for indie budgets. Here’s a look at the best of both worlds in 2025.
Top U.S. States for Film Incentives in 2025
New Mexico
New Mexico remains one of the most filmmaker-friendly states in the U.S. with a refundable tax credit of up to 35%, depending on local hires and repeat business. There’s no annual cap for productions under $5 million, which makes it incredibly attractive to indies.
The state offers bonuses for rural shoots, television pilots, and long-term partnerships. Plus, the crew base is deep, locations are diverse, and the infrastructure is solid thanks to years of investment from major productions.
Georgia
Georgia still reigns supreme in overall production volume. It offers a 20% base transferable tax credit, with an additional 10% uplift for including the state’s peach logo in your end credits.
There’s no per-project cap, and Georgia has world-class sound stages, veteran crew, and a film-friendly permitting system. Be aware, however, that while the credit is generous, it’s not refundable. You’ll need to sell it on the tax credit market, which may require a broker.
New York
New York’s revamped 2025 program is particularly strong for indie films. The base refundable credit is 30%, with 10% bonuses for upstate productions and diversity hiring. There are also additional incentives for post-production-only projects.
While minimum spend thresholds are higher than some other states, the prestige, talent pool, and infrastructure (especially in NYC and Buffalo) are top-tier. The state is actively courting smaller productions to balance its blockbuster-heavy pipeline.
Louisiana
Louisiana’s tax credit program is back on the rise, offering up to 40% in combined credits and bonuses for in-state spend, local hires, and culturally relevant content.
It’s particularly appealing to smaller and mid-size productions with its low entry threshold. Cities like New Orleans and Baton Rouge provide a cinematic backdrop with fewer logistical headaches than LA or NYC.
Illinois
Illinois offers a 30% transferable credit for qualified expenditures, with no cap on spend and no sunset date currently in place. Productions can also receive a 15% credit on salaries paid to residents from economically disadvantaged areas.
Chicago’s strong union crews, urban locations, and film-friendly policies make it a reliable bet for both features and series. And for Midwest stories or period pieces, it’s unmatched.
Top International Locations for Film Incentives in 2025
Canada
Canada continues to be one of the most consistent and accessible international options. Most provinces offer 25–40% refundable tax credits on labor and/or total production spend, and some cities (like Montreal and Vancouver) offer stacking regional incentives.
The strength of the Canadian dollar adds further savings, and the country has a world-class crew base and post-production infrastructure.
Ireland
Ireland is making big moves to attract global productions, with a refundable tax credit of 32% on eligible expenditures and no withholding tax on foreign talent. English-speaking crews, gorgeous rural landscapes, and a growing reputation for elevated drama and genre films make it a smart pick.
The program also includes incentives for training and diversity hiring, and recent legislation extended the program through 2028.
Colombia
Colombia is an emerging powerhouse, offering both a 40% cash rebate on film services and 20% on local film expenses. It’s especially popular for U.S. films that want a tropical, urban, or jungle look without Southeast Asia’s travel costs.
The Film Commission is actively courting foreign productions, and the lower cost of living makes your budget stretch even further.
Australia
Australia offers a 30% Producer Offset with potential bonuses in specific states like Queensland and Victoria. The country is known for its stable incentives, top-notch VFX facilities, and generous infrastructure support.
While travel costs can be higher, the rebate is deep enough to make it worthwhile. Especially for productions that need scale or expansive landscapes.
Thailand
Thailand’s film office is targeting indie and mid-budget films with a cash rebate of up to 20–30%. Bonuses are available for hiring local crew, showcasing Thai culture, or bringing in large-scale international investment.
The local production community is experienced, costs are low, and the aesthetic range (from cities to islands to temples) is vast. For filmmakers looking to stretch a $1M budget like it’s $3M, Thailand is a serious contender.
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Choosing the Right Region for Your Production
The best incentive isn’t always the biggest number, it’s the one that works best for your production. Consider:
| Ease of access | Do you need a local production partner? Can you register easily? |
| Payout timeline | Will you get your rebate in months…or years? |
| Crew availability | Is there a local labor pool or will you need to import talent? |
| Infrastructure | Are there sound stages, post houses, and gear rentals nearby? |
| Location match | Does the area visually support your story, or require rewriting? |
Plan early, read the fine print, and talk to a line producer or incentive specialist before locking anything in.
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