Headline rate 35%
Type Tax credit (transferable)
Minimum spend Illinois production spending must exceed $100,000 for productions of 30 minutes or longer, or $50,000 for productions of less than 30 minutes (within the 12 months after principal filming or taping begins).
Program cap No annual program cap on film and television tax credits.
Administered by Illinois Film Office, Illinois Department of Commerce and Economic Opportunity (DCEO)
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.