Quaint villages and dramatic coastlines make for unforgettable backgrounds
New England’s visually dazzling fall foliage, charming coastal villages and winding, European-inspired streets are appealing to a variety of productions. Whether you want an authentic period piece or vibrant outdoor adventure, New England offers the backdrop for you.
Be sure to Subscribe for FREE to Destination Film Guide and Download the Magazine for FREE to uncover more unique production content and expert resources.
Connecticut for Filmmakers
There has been a recent influx of filmmakers and producers flocking to Connecticut to take advantage of the Constitution State’s diverse landscapes and colorful seasons. Its close proximity to New York City and shared film crew workforce with New York City and New Jersey makes this state extremely appealing to producers. Not only do the state’s tax incentives cover motion picture productions but digital animation as well.
Producers of the new Netflix movie The Good Nurse starring Eddie Redmayne and Jessica Chastain saw filming potential in the coastal cityscape of Stamford. The small-town charm of Connecticut was also the inspiration for Amy Jones, the brilliant screenwriter of the beloved 1988 Julia Roberts classic Mystic Pizza, where visitors to Mystic can still get a slice today.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount:10-30%
Minimum Spend: $100k (10% credit), $500k (15% credit), $1M (30% credit)
Bonus: N/A
Audit Requirements: An audit by a Connecticut-licensed CPA is required.
Application: Submit a hard copy Eligibility Application to the Department of Economic Community Development (DECD) no later than 90 days after the first qualified production expense or cost has been incurred in Connecticut. Include administration fee and any other required information to be considered complete.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Filming Incentives in Maine
Maine offers attractive film perks including two production incentives. The Wage Rebate offers 10% (nonresidents) and 12% (residents) reimbursement for wages paid to employees during production. The Expense Tax Credit offers a 5% non-refundable/non-transferable tax credit for non-wage production expenses incurred in The Pine Tree State. Maine also does not require sales tax on purchases of most fuel and electricity for film productions.
The 2010 Leonardo DiCaprio mystery thriller Shutter Island and 1998 family drama Cider House Rules utilized the rugged natural beauty of Acadia National Park as an onsite filming location. Maine offers more than mountains and vast wilderness. The steep cliffs overlooking the churning Atlantic Ocean flank the state’s east coast, boasting miles of dramatic and memorable filming destinations that could easily be used as a stand-in for rugged locations abroad.
Be sure to Subscribe for FREE to Destination Film Guide and Download the Magazine for FREE to uncover more unique production content and expert resources.
Incentive Type: Credit/Rebate Combo
Incentive Amount: 5-17%
Minimum Spend: $75k
Bonus: N/A
Audit Requirements: None
Application: Productions must complete and submit an application to the Department of Economic and Community Development prior to production.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Massachusetts Filming Incentives
Thanks to tax incentives paired with iconic New England charm and the state’s popularity among cinematographers, Massachusetts is known as “Hollywood East.” The brownstones and old brick pathways of Boston and the sleepy coastal magic of Cape Cod beguile producers with authentic New England backdrops oozing with old-world character.
Boston was used as a New York City backdrop for the all-female blockbuster remake of Ghostbusters. In the 2009 Sandra Bullock rom-com The Proposal starring Ryan Reynolds, an Alaska seaside family vista overlooking the ocean was filmed in Manchester-By-The-Sea and Rockport on the Cape. Historic Salem was the obvious magical choice for the 1993 cult Halloween classic Hocus Pocus.
Be sure to Subscribe for FREE to Destination Film Guide and Download the Magazine for FREE to uncover more unique production content and expert resources.
Incentive Type: Transferable, Partially Refundable Tax Credit
Incentive Amount: 25%
Minimum Spend: $50k
Bonus: N/A
Audit Requirements: For projects over $250k an independent audit from a Massachusetts CPA is required or the Agreed Upon Procedures Form can be completed by the production’s CPA.
Application: Productions must complete STE form and file with Massachusetts Department of Revenue prior to start of production. The credit application is filed after all the Massachusetts production is completed, all vendors are paid, and an audit/AUP, if required, is completed. Only one application can be filed for each project.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: None
Rhode Island Benefits for Filmmakers
Picturesque seaside locations throughout the Ocean State offer prime shooting locations used by revered RISD students and well-known producers alike. The school of design encourages experimental film and photography, so it’s no surprise that the state offers a 30% Musical and Theatrical Production Tax Credit program to those that qualify as an incentive.
In the 1990s, Rhode Island caught the attention of the auteur Farrelly brothers for the backdrops of their comedies Dumb and Dumber and There’s Something About Mary. Television programs like Family Guy and the 1995 NBC drama Providence made Rhode Island a staple of their television shows, catapulting the small state onto televisions around the world.
Be sure to Subscribe for FREE to Destination Film Guide and Download the Magazine for FREE to uncover more unique production content and expert resources.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 30%
Minimum Spend: $100k
Bonus: N/A
Audit Requirements: An audit by an independent, Rhode Island certified CPA is required.
Application: The applicant shall properly prepare, sign and submit the Initial Certification Application form to the film office, before incurring any qualified spend in the state. When the production is complete, the production company must submit a separate package consisting of the Final Application. Submit the Initial Application prior to the start of production; begin principal photography no more than 180 days from the start date on the initial certification letter.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: No
Sunset Date: 6/30/2027
