United States Film & TV Tax Incentives (2026)
Texas: Up to 31% Grant Rebate
Texas remains one of the most aggressive U.S. markets for production incentives. The Texas Moving Image Industry Incentive Program now offers a rebate of up to 31% of qualified in-state spending, up from previous levels of 22.5%. Many cities across the state — including Austin, Dallas, Fort Worth, Houston, San Antonio, and El Paso — benefit from this program, which has attracted both large features and episodic television work.
This stackable incentive, combined with the state’s broad range of locations, has positioned Texas as a top choice for productions seeking cost efficiencies and logistical support.
New Mexico: 25–40% Tax Credits
New Mexico’s tax incentive structure remains a standout for its depth and consistency. The Movie & Television Production Tax Credit offers a 25% base credit on qualified expenditures, with additional uplifts that can push effective credits to 40% in some cases.
Growing production infrastructure — from Netflix Studios Albuquerque to major facilities in Santa Fe and Las Cruces — continues to position the state as a production hub with both variety in locations and strong financial incentives.
Louisiana: Up to 45% Combined Incentives
Louisiana’s incentive package remains one of the most generous in the U.S. With a 25% base tax credit, plus a 15% Louisiana payroll credit and a 10% resident writer credit, productions can access up to 45% in combined incentives.
New Orleans, in particular, has become a perennial favorite for productions of all sizes due to its unique look, deep local crew base, and well-established support infrastructure.
Pennsylvania: 25–30% Tax Credits
Pennsylvania offers a 25% tax credit on qualified production expenses, increasing to 30% when productions meet certain criteria. The state has drawn steady interest for both television and feature work, especially around Pittsburgh and Philadelphia, where strong crew pools, versatile urban locations, and accessible permitting help streamline production.
Oklahoma: 20–30% Cash Rebates
Oklahoma’s film office continues to offer a compelling incentive with 20–30% cash rebates on qualified spending. Cities like Oklahoma City and Tulsa have seen increased activity thanks to this rebate and streamlined permitting processes, combined with below-average costs of living and growing local talent bases.
Canadian Film & TV Tax Incentives (2026)
Canada remains a global production powerhouse, combining competitive incentives with robust infrastructure and skilled crews.
Below are some of the most attractive Canadian incentives this year:
Ontario: 35% Base Incentive with Stackable Federal Credits
Ontario’s incentive structure remains highly attractive. Producers can tap into:
The Ontario Film and Television Tax Credit (OFTTC) at around 35% of eligible labor costs, and
Stack it with Canada’s federal programs — including the Canadian Film or Video Production Tax Credit and the Production Services Tax Credit.
For many international productions, the ONTARIO PRODUCTION SERVICES TAX CREDIT provides an alternative pathway that supports a wider range of qualified expenditures.
British Columbia: 36–38% Production Services Credits
British Columbia boosted its Motion Picture Production Services Tax Credit, increasing the base rate from 28% to 36%, and 38% for productions with qualifying expenditures above a specified threshold. This package has helped Vancouver maintain its status as one of North America’s most prolific production centers, while also attracting work in animation, VFX, and virtual production.
Alberta: 22–30% Provincial Credits + Federal Stack
Alberta remains attractive thanks to the Alberta Film and Television Tax Credit at 22–30% of qualified expenditures. Combined with federal credits, producers can receive an effective refund often exceeding 35% of eligible Canadian labor and service costs.
Significantly, Alberta also offers grants and development funding aimed at supporting emerging local creators, aligning financial incentives with community growth.
Quebec: Multiple Federal and Provincial Credits
Quebec’s incentive system remains one of the most generous in Canada, thanks to stackable credits:
25% Quebec refundable tax credit, and
16% federal credit, combined with
Additional incentives for animation and digital production.
Productions benefit from no permit fees under municipal jurisdictions and a 30% discount on certain municipal services — a strong package for both studio and location-based production.
Why Incentives Still Matter in 2026?
Incentives are more than just numbers. They shape:
Where crews live and work
Where infrastructure is built
Which cities and regions become long-term production hubs
How content creators balance cost and creative vision
Competition between U.S. states and Canadian provinces has never been fiercer. Producers are increasingly evaluating incentives alongside crew availability, cost of living, permitting efficiency, and local industry support.
Takeaways for Producers & Creators
Texas and New Mexico remain forceful domestic options with broad incentives and diverse locations.
Louisiana and Pennsylvania offer strong regional incentives and workable crew ecosystems.
Canada’s Ontario, British Columbia, Alberta, and Quebec are competing aggressively with stackable federal and provincial credits that make them attractive for international and domestic shoots alike.
Tax incentives are now a strategic part of production planning — not an afterthought. For filmmakers, crew members, and executives alike, understanding and navigating these incentives can make the difference between a production budget that thrives and one that merely survives.