Tax Credits Map > Hawaii

Hawaii Tax Credits

Key Success Factors
Application
Applicants must apply online and register to do business in the State at least 7 days prior to production, pay a fee of .2% of the tax credit claimed, and also register with HI Departments of: Business, Economic Development and tourism
Spend Requirements
$100,000
CPA Audit Required?
No
Loan-Out:
Registration/Withholding
Yes. Must obtain HI GET license and pay tax. / Yes. 4% GET plus any county surcharge.
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
$17,000,000 per project
Program Cap
$50,000,000. Program sunsets 1/1/2033.
Payroll Cap
None
Program Highlights
Tax Credit Type
Refundable tax credit
Tax Credit Amount
22-27%

Questions about the Hawaii Motion Picture Tax Credits Program?