Headline rate 25%
Type Tax credit (transferable)
Minimum spend $50,000 or more in Massachusetts qualifying costs during a consecutive 12-month qualifying period.
Per-project cap No per-project cap.
Program cap No annual program cap.
Administered by Massachusetts Department of Revenue (with the Massachusetts Film Office)
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.