The Best and Worst States for Filming

While some view filming in the U.S. as a practical and strategic choice, the film industry continues to face mounting challenges in 2025, including slower box office returns, declining production volume, and growing uncertainty over proposed tariffs on foreign-made films.

At the same time, filming domestically offers several key advantages. Many U.S. states have expanded or restructured their incentive programs to stay competitive, offering higher tax credits, simplified application processes, and bonus provisions for local hiring or regional spending, but some states remain a better choice for filmmakers than others.

To uncover the best and worst states for filming, Giggster scored all 50 states based on their performance across the 14 metrics, producing an overall ranking out of 100 points. This ranking not only balanced the financial value of incentive programs in each state but also considered the range of opportunities, flexibility, accessibility, and diversity of options from the filmmakers' perspective. View our full methodology and breakdown here.

Table of Contents

• Breaking Down Film Incentives: What Filmmakers Need to Know
• How Film Incentives Vary Across U.S. Regions
• Film Incentive Annual Budgets By State
• Methodology

Key Takeaways

• Three of the top 10 states for filmmakers are in the West—California (No. 1), New Mexico (No. 7), and Washington (No. 5)—ranking well in incentive value, funding availability, and accessibility, while five of the bottom 10 are in the Midwest—Iowa (No. 50), Kansas (No. 41), Michigan (No. 42), North Dakota (No. 51), and South Dakota (No. 45)—which scored poorly due to the absence of active programs, highlighting a regional divide in production support.
• New York ranks as the No. 1 best state for filmmakers, offering a refundable tax credit of 30% to 50%—the most generous in the nation—and the second-highest annual funding cap at $700 million, which is eight times the national average of $88 million. With refundable credits across the U.S. ranging from 15% to 50%, New York sets the benchmark for top-tier production incentives.
• Alaska (No. 48), Delaware (No. 49), Iowa (No. 50), and North Dakota (No. 51) rank at the bottom of our study, with the absence of any film incentive programs contributing to each state’s overall score.
• States such as Illinois (No. 4), Massachusetts (No. 6), West Virginia (No. 8), Georgia (No. 17), Connecticut (No. 21), and Maine (No. 37) have no annual funding cap for filmmakers, which offers year-round access to filming incentives. 

Top 10 Best States For Filmmakers

1. New York

Total Score: 73 out of 100

• New York ranked first in our film incentives index, offering the most generous refundable tax credit in the U.S.—30% to 50% with bonuses for filming upstate, hiring local crew, post-production in select counties, music scoring in-state, and multi-project spending, as stated in Empire State Development.
• In 2025–2026, New York will maintain the Film Production Tax Credit program at its $700 million annual cap while introducing a separate $100 million annual credit for qualified independent film productions. This makes New York’s cap the second largest in the nation and nearly eight times greater than the national average of $88 million.
• Besides the state tax credit program, New York provides sales tax exemptions and permit fee waivers, reducing production costs through its incentive framework and additional opportunities such as the NYC Film Production Grant and the New York State Career Readiness Entertainment Workforce Diversity Grant Program.

Best suited for: Large-scale feature films, episodic television series, multi-project productions, post-production projects, high-spend commercials, and diversity or workforce-driven content. 

2. California

Total score: 72 out of 100

• California ranked No. 2 overall, with a tiered tax credit program described by the California Film Commission as offering both non-transferable and transferable credits ranging from 20% to 35% depending on project type and eligibility. This places California near the top of the national scale in terms of credits for filmmakers, as refundable or equivalent credits across the U.S. range from 15% to 50%.
• The state requires a high minimum spend of $1M, which is higher than most top-ranking states (where minimums range from $50K to $300K or none at all) and a $25M per-project cap. Importantly, recent news confirms that California will double its annual allocation from $330M to $750M this summer*, positioning the program among the most generous in the nation.
• In addition to the core tax incentives, California offers permit fee waivers and dedicated support through the Film Independent Grants & Awards program and the Pilot Career Pathways Training Program.

*This increase is still pending legislative approval and hasn’t been reflected on the California Film Commission’s official website yet.

Best suited for: Large-scale and studio-backed features, network or streaming series, relocating TV shows, infrastructure-heavy productions, and workforce development-focused projects.

3. Virginia

Total score: 71 out of 100

• Virginia ranked No. 3 overall, offering a combined incentive package ranging from 15% to 40%. The state provides a dual benefit of refundable tax credits and grants, with a base credit of 15% on all qualifying expenses, a 5% bonus “if the production is filmed in an economically distressed area,” and an additional 10% or 20% for the Virginia Resident Payroll Credit, according to the Virginia Film Office.
• The program requires a minimum spend of $250K, with a per-project cap of $6.5M. There is no annual funding cap.
• In addition to its core incentive structure, Virginia offers sales tax exemptions, fee waivers, separate film-related opportunities, such as the Roy W. Dean Film Grant, and workforce training programs, including the Film & TV Training Seminars.

Best suited for: Mid-budget features, mini-series, documentaries, episodic series, limited series, commercials, music videos, and digital media with in-state hiring or location-based spending.

4. Illinois

Total score: 66 out of 100

• Illinois offers a generous transferable non-refundable tax credit of 30% to 45%. As the Illinois Film Office notes, the program "offers producers a credit of 30% of all qualified expenditures, including post-production" and "an additional 15% tax credit on salaries of individuals who live in economically disadvantaged areas."
• The minimum spend in Illinois is more accessible than in other states, at just $50K, reinforcing the state's long-term commitment to media production.
• In addition to tax incentives, Illinois provides sales tax exemptions, fee waivers, and state-supported opportunities in the form of the Emerging Filmmakers Grant and the Film and TV Workforce Training Program, helping sustain a vibrant production scene, particularly in and around Chicago.

Best suited for: Independent films, TV series, commercials, post-production projects, urban shoots, and productions emphasizing diversity or local hiring.

5. Washington

Total score: 64 out of 100

• Since 2022, Washington has distinguished itself as one of the few states centered around a rebate-based model rather than tax credits. The state provides a 30% to 35% cash rebate, with an opportunity for qualified productions to “earn an additional 10% cash back with one of two Enhanced Incentives,” bringing the total potential rebate to 40% to 45%, according to Washington Filmworks.
• The minimum spend ranges from $300K to $500K, with an annual cap of $15M but no per-project limit.
• Washington also supports productions with sales tax exemptions, fee waivers, and additional opportunities like the SIFF Grant for Courageous Documentary Filmmaking and Filmworks Workforce Development.

Best suited for: Motion pictures, episodic series, and commercials filmed in rural areas or featuring underrepresented stories, especially those seeking cash rebates.

6. Massachusetts

Total score: 61 out of 100

• Massachusetts offers transferable “25% production credit” and “a 25% payroll credit” with a minimum spend of just $50K, making it accessible to a wide range of productions, according to the Massachusetts Film Office.
• Massachusetts does not have annual or per-project caps.
• Massachusetts backs its film sector through sales tax breaks, independent grants such as the New Work New England grants, and training initiatives like the Fresh Films Program.

Best suited for: Feature films, scripted TV series, commercial productions, digital media, and long-term projects with high payroll costs seeking stable, uncapped incentives.

7. New Mexico

Total score: 61 out of 100

• According to the New Mexico Film Office, the state is one of the few offering a refundable tax credit of up to 40%, starting with “a base credit amount of 25%.” Productions may also qualify for a Series Television or Standalone Pilot uplift, a Qualified Production Facility uplift, a 10% Filming Uplift Zone bonus, and a Non-Resident Crew exception; however, the uplifts for television and QPF cannot be combined.
• There is no minimum spend required, and the annual cap is $130M, with no per-project cap. The program has no listed expiration date.
• While New Mexico does not provide sales tax exemptions, it offers some fee waivers, film grants such as the Shining The Light Grant, and professional workforce development through programs like the Film Crew Advancement Program.

Best suited for: Feature and independent films, TV productions, commercials, documentaries, animation, video games, music videos, VR, and post-production projects across all formats.

8. West Virginia

Total score: 61 out of 100

• The West Virginia Film Office offers a transferable tax credit  “comprising 27% base and an additional 4%” with a low minimum spend of $50K in a calendar year.
• There are no per-project or annual caps, talent caps, or shoot percentage requirements.
• Filmmakers benefit from sales tax exemptions, fee waivers, film grants such as the Filmmaking Grant, and training programs like the Governor’s Guaranteed Workforce Program, all of which help expand the state’s presence in the national production market.

Best suited for: Low- to mid-budget films, TV movies and series, post-production, music videos, and commercials with flexible budgets and in-state crew hiring.

9.  New Jersey

Total score: 60 out of 100

• According to the Official Site of the State of New Jersey, the state offers a transferable tax credit  “up to 40% for film and digital media productions,” along with “2 to 4% diversity bonuses,” for a total of 30% to 44% in tax credits.
• The program requires a minimum spend of $1M or 60% of total production expenses, with a $100M annual cap and no per-project cap.
• New Jersey offers a sales tax exemption, and approximately 60% of municipalities provide location fee waivers, easing costs for local filming. The state also supports the industry through film grants such as the Roy W. Dean Grant and workforce development initiatives like the New Jersey Film Works Grant Program.

Best suited for: Mid- to large-budget films, TV series, game and award shows, nonprofit venue events, digital media, and diversity-focused or long-term in-state productions.

10. Arkansas

Total score: 59 out of 100

• Arkansas provides a transferable, refundable tax credit and rebate of 25% based on bonuses of 10% for below-the-line payroll tied to Arkansas residents, veterans, multi-project production work, etc. However, as stated by the Arkansas Economic Development Commission, “the total qualifying incentive amount for each expenditure is 30%.”
• With a low minimum spend of $50K to $200K, Arkansas may be more appealing for productions with modest budgets. The program has a $4M annual cap but no per-project cap.
• In addition to its core incentive structure, Arkansas offers film grants, such as Filmland: Arkansas 2025, and job training programs, like Filmmaking Workshops, through separate state-supported initiatives.

Best suited for: Motion pictures, TV series, documentaries, music videos, games, commercials, rural shoots, and post-production with low spend thresholds and no per-project cap.

How Film Incentives Vary Across U.S. Regions

• The top-performing states, including New York, California, Virginia, Illinois, and Washington, offer robust tax credit programs, high or no annual funding caps, and additional production support such as workforce training, infrastructure grants, diversity incentives, and local film office assistance.
• Middle-ranking states, including Massachusetts, New Mexico, New Jersey, Arkansas, and Hawaii, offer incentive programs that combine tax credits, rebates, or grants, but may have more moderate funding caps.
• Twelve states, including Idaho, Kansas, Michigan, Vermont, New Hampshire, South Dakota, Wyoming, Wisconsin, Alaska, Delaware, Iowa, and North Dakota, do not offer formal film incentive programs. Among these, some states, namely Idaho, Kansas, Michigan, and Vermont, provide limited independent support, such as grant programs or workforce training, while others, such as Alaska, Delaware, Iowa, and North Dakota, offer no incentives or additional filmmaker support.

Film Incentive Annual Budgets By State

An annual cap is the maximum amount a state allocates for its film incentive program each year. It is a key factor for filmmakers in determining both funding availability and the competitiveness of access. Once this cap is reached, no further incentives are awarded until the next fiscal cycle.

• Connecticut, Georgia, Illinois, Maine, Massachusetts, and West Virginia have no annual cap on their film incentive programs, allowing film production companies to apply for credits at any time during the year without being limited by a funding ceiling.
• The states with the highest filming caps are California ($750M), New York ($700M), and Texas ($200M). 

Breaking Down Film Incentives: What Filmmakers Need to Know

Methodology

Incentive Type – Total Points: 50

The category assesses the structure of financial support in each state, weighted based on the flexibility and value provided to filmmakers.

• Refundable Tax Credit: 11% of the total score. Acts like a rebate, providing cash back to productions even if they owe no state taxes, with excess issued as a direct payment.
• Transferable Refundable Tax Credit: 11% of the total score. Can be sold to other taxpayers and also provides refunds to filmmakers.
• Transferable Non-Refundable Tax Credit: 10% of the total score. Can be transferred or sold, but is only usable to offset taxes owed.
• Non-Transferable/Non-Refundable Tax Credit: 8% of the total score. Only reduces the production's own tax liability; the least flexible option.
• Rebate: 6% of the total score. Direct cash reimbursements based on qualified spending.
• Grant: 4% of the total score. Non-tax-based funding that may be awarded upfront or reimbursed later.

Data was retrieved from tax incentive guides available on individual state film office websites (1992-2024).

Note: There were no instances where a state had more than two types of incentives. Incentives were weighted based on filmmaker advantages.

Program Caps & Limitations – Total Points: 25

The category measures the accessibility and long-term reliability of a state’s incentive program. Factors include:

• Minimum Spend Requirements: 5% of the score. The threshold that a production must meet to qualify.

Data comes from tax incentive guides retrieved from individual state film office websites (1992–2024).

• Annual Tax Caps: 8% of the score. The total amount a state can award across all productions per year.

 Data comes from tax incentive guides retrieved from individual state film office websites (1992-2025).

• Per Project Caps: 8% of the score. The maximum incentive any single production can receive.

Data comes from film industry publications and production advisory sites (1992-2025).

• Tax Expiration Date: 4% of the score. Indicates how long the current program is authorized to remain in effect.

Data comes from tax incentive guides retrieved from individual state film office websites and legislative records (1992–2025).

Production Cost Relief – Total Points: 15

The category captures cost-saving policies that reduce upfront expenses.

• Sales Tax Exemptions: 8% of the score. Removal or reduction of sales tax on production-related purchases, such as equipment, props, and rentals.

Data comes from the Department of Revenue and Economic Development and legislative records (1997-2023).

•  Fee Waivers: 7% of the score. Elimination or reduction of fees for filming in public spaces.

 Data comes from film industry publications, production advisory sites, and legislative records (1992-2025).

Other Support for Filmmakers – Total Points: 10

The category covers benefits beyond core incentive types that support filmmaker sustainability and workforce development.

• Film Grants (outside tax credits): 7% of the score. Grants not tied to tax credits are often offered via cultural agencies or film offices.

Data comes from state grant portals, official guidelines, and budget appropriations (2025).

•  Workforce Training and Paid Work Programs: 3% of the score. Initiatives that develop local crew talent or subsidize labor costs.

Data comes from workforce development boards, state labor offices, and film production training programs (2023-2025).

Scoring and Validation

Each metric was assessed using a weighted point system that considered:

• The strength of the financial return
• The ease of access and application predictability
• The liquidity and reliability of the incentive (e.g., whether it is refundable, transferable, or cash-equivalent)

To maintain accuracy and consistency, the analysis drew on over 83 data sources, including official government websites, industry publications, direct correspondence with state film offices, and verified commentary and updates cited throughout the article.

Multi-level validation was performed using at least two independent sources per data point, wherever possible, including primary legal documentation and statements from film offices.

Note: When official documentation was unclear or incomplete, we contacted state film offices directly to clarify incentive structures, caps, and eligibility requirements.

Things to Keep in Mind

While this research reflects the most accurate and comprehensive information available as of 2025, it’s important to note that film incentive programs are subject to change. Legislative updates, budget adjustments, and political shifts can impact the availability, enforcement, and administration of incentives at any time.

Additionally, program execution may vary by state or county, including audit procedures, reimbursement timelines, and discretionary oversight. For this reason, filmmakers should always consult directly with the relevant state film office to confirm current program details, eligibility criteria, and how specific incentives apply to their production.