Headline rate 27%
Type Tax credit (refundable)
Minimum spend $100,000 in qualified production costs in Hawaii in the applying year
Per-project cap Up to $20 million per qualified production; the per-production cap does not apply to qualified productions with at least $60 million in qualified production costs
Program cap $60 million annual statewide cap; if the cap is reached, productions may claim from the subsequent year, and unused cap carries over to the following year
Administered by Hawaii Film Office, Creative Industries Division, Department of Business, Economic Development & Tourism (DBEDT)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.