DBEDT Production Tax Credit Hub Creative Industries Division Motion Picture, Digital Media, and Film Production Income Tax Credit

Aloha and welcome to the DBEDT Production Tax Credit Hub for the Motion Picture, Digital Media, and Film Production Income Tax Credit

This site is used to apply for a Motion Picture, Digital Media, and Film Production Income Tax Credit, informally referred to as the Production Tax Credit (PTC).

This is a refundable income tax credit based on a production's Hawaii expenditures incurred while producing a qualified film, television, commercial, or digital media project here in the Hawaiian Islands.

Our competitive tax incentive program has major tax credit benefit of 22% or 27%.

  • 22% on total "qualified production costs" incurred on Oahu
  • 27% on total "qualified production costs" incurred on any of Neighbor Islands.
  • $17 million credit cap per "qualified production."
  • 50M annual cap, distributed through the allocation process §18-235-17-04

For a program overview, more detailed information, additional instructions or tax credit specific forms, please visit our information page – click here: Hawaii Film Office | Incentives & Tax Credits
If you have further questions, please email us: dbedt.film.incentives@hawaii.gov.

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