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.
- Additional 5% uplift for 80% or more local hires (GM1287)
- $20 million credit cap per "qualified production." (GM1287)
- 60M annual cap, distributed through the allocation process (GM1287) §18-235-17-04
- Unused credits carry forward (starting 2024) (GM1287)
- General Excise Tax Exemption for Motion Picture Project Employers Tax Information Release No. 2026-01
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.