Hawaii Motion Picture, Digital Media & Film Production Tax Credit
Hawaii offers a 22% refundable credit on Oahu and 27% on the neighbor islands, subject to per-production and annual caps.
How the program works
- • 22% on qualified in-jurisdiction spend
- • +5% — Neighbor-island bonus: 27% (vs 22% on Oahu) for qualified spend on the neighbor islands.
- Max effective rate: 27%
- • Minimum qualified spend: $100,000
- • Researched estimate — confirm exact rates, caps, and qualifying-spend rules with the film office before relying on these numbers.
- • CPA / state audit required
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.