SAG-AFTRA
SAG-AFTRA Theatrical Rates 2025
Complete SAG‑AFTRA theatrical, low‑budget & ultra‑low‑budget rates for July 2025–June 2026. Day, weekly, stunt & background scales & penalties & FAQs.
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If you're budgeting a film, TV, or commercial production in 2025, understanding U.S. state-level Film Tax Incentives, Production Incentives, Film Production Rebates, and Film Tax Credits can mean the difference of millions of dollars. These incentives reduce net costs—but you only get the full benefit if you plan right.
This version of our guide provides more in-depth state-specific instruction, realistic thresholds, audit/payout timelines, and actionable tips. Plus: how Topsheet helps you turn incentive potential into realized savings.
Film tax incentives are financial programs run by U.S. states to encourage production spending in their region. By offering returns (as credits, rebates, grants, or exemptions), states attract production dollars, jobs, and economic activity.
Key terms:
Tax Credits: Offsets of tax liability; can be refundable or non-refundable.
Transferable Credits: If you can’t use the credit (low/no state tax liability), you can sell it.
Refundable Credits: The State pays out cash if the credit exceeds what you owe.
Rebates / Grants: Direct cash back after production & audit.
Bonus/Uplift: Extra % credit for meeting certain criteria (local labor, rural locations, state promotion, etc.)
Criteria | What to Check | Why It Impacts Your Budget Strongly |
|---|---|---|
Minimum Spend or Budget Threshold | Most states have a minimum in-state spend (e.g. $50k, $250k, $500k, or $1M). | If you don’t reach this, you may be ineligible at all, or only get partial benefit. |
Base Credit % + Bonus/Uplifts | What is base %, what extras are possible (resident labor, rural shoot, local vendors, certified facilities, promotional credits). | These uplifts often are the difference between “good” vs “excellent” incentive value. |
Annual Cap / Project Cap | What is the state’s maximum payout per year? Is there a per-project limit? | Can limit how much credit you can actually collect, or delay payout. |
Credential Requirements (Crew/Vendors) | Residency, certifications, residency days, vendor qualifications. Also non-resident limits. | If you don’t plan for them, you might invest in something that doesn’t qualify. |
Audit + Application Timing | When do you need to apply (pre-production?), what documentation is required, and how long for final credit or rebate? | Cash flow depends on timing; delays can affect whether budget assumptions are met. |
Credit Structure (Refundable, Transferable, Non-Refundable) | If refundable: cash or check. If transferable, it can be sold. If non-refundable, you need to state tax liability. | Determines how you monetize the credit. If you have little/no tax in the state, you’ll prefer a refundable or transferable. |
State | Max % Incentive / Bonus Structure | Annual Funding Cap / Allocation | Minimum Spend Threshold | Type of Incentive / Payout |
|---|---|---|---|---|
Georgia | 20% base + 10% bonus for including Georgia logo → 30% total | Uncapped — all qualifying productions can get it | $500,000 in Georgia spend | Transferable tax credit (sold to third parties) after audit |
New Mexico | ~25% base; bonuses: +5% rural, +5% TV series, +5% soundstage, extra on NM resident wages → ~30–40% in good case | ~$130 million FY2025 cap | (No formal high min) small projects can qualify; TV series have $50k/episode bonus | Fully refundable; direct payout once certified |
New York | ~30% base; +5–10% for upstate labor/counties; extra “Production Plus” program for recurring projects | $700 million/year base | $1 million in NYC metro; lower in upstate ($250,000) | Refundable tax credit; large credits may pay out over multiple years |
California | ~35% base; bonuses for filming outside LA zone, qualified VFX work, etc. | $750 million/year (as of 2025) | $1 million CA spend; must meet “75% budget or 75% days in-CA” rule | Refundable; credits issued after audit; application windows/competitive |
Louisiana | ~25% base; extras for local labor, rural locations, screenplay, VFX → up to ~40% | $150 million/year, dropping to $125M from Jul 1, 2025 | $300,000 in-state spend required | Mostly refundable; possible state “buyback” (~90% of value) |
Illinois | 30% base; +15% bonus for hiring from disadvantaged areas → up to ~45% on some wages | No statewide cap | $100,000 spend | Transferable tax credit after audit; many productions sell credits |
Massachusetts | 25% overall on payroll + other spend if meeting in-state day or budget rules | Uncapped | $50,000 spend minimum | Option for refundable or transferable credit; “buy-back”/sale options |
New Jersey | 30–35% base (higher on NJ resident labor); bonuses for diversity, filming outside NYC metro, or using certain studios | ~$100 million/year for film/TV credits | $1 million spend (or meeting % vendor spend) | Transferable credit; tax certificates issued after certification |
Mississippi | ~25–30%; bonuses for resident labor, veterans, etc. | $20 million/year total fund | $50,000 in-state spend | Cash rebate; paid after audit/completion |
Questions?
Topsheet Payroll • team@topsheet.io • Schedule a Meeting
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Here are details from some of the most competitive U.S. states in 2025—as of public and legislative materials—to help you run the numbers, avoid surprises, and maximize what your film qualifies for.
California has the largest film tax credit allocation in the U.S., with its Film & Television Tax Credit Program expanded to $750 million annually in 2025.
Key Details:
Credit Rate: ~35% on qualified spend, with bonuses for filming outside the Los Angeles 30-mile zone, performing VFX in California, and hiring local crew.
Minimum Spend: At least $1M and 75% of budget or shoot days must be in California.
Application Process: Competitive application windows (often two per year). You must apply before principal photography.
Audit & Payout: Post-production CPA audit → credit certificate → refundable credit (cash refund available even with no CA tax liability).
Best For: Projects with large budgets, heavy VFX needs, or those leveraging LA crew infrastructure.
Georgia remains one of the most popular filming destinations because its program is uncapped — there is no annual limit on the credit.
Key Details:
Credit Rate: 20% base + 10% bonus for including the Georgia logo in credits (up to 30% total).
Minimum Spend: $500K in qualified in-state expenses.
Application Process: Register your project with the Georgia Film Office and maintain detailed records.
Audit & Payout: An independent audit is required; a transferable credit certificate can be sold on the open market (commonly at 85–90 cents per dollar).
Best For: Producers who want predictability — no risk of waiting lists or missed allocations.
New Mexico is known for generous, refundable incentives and its growing production infrastructure.
Key Details:
Credit Rate: 25% refundable credit; stackable bonuses for rural shoot locations, certified soundstage usage, and TV series (can reach ~40%).
Minimum Spend: No formal minimum, making it great for indie and small-to-mid size productions.
Application Process: Register with the NM Film Office before production. Must document vendor/crew spend carefully.
Audit & Payout: CPA audit required; refund is paid directly by the state (cash payout).
Best For: Projects seeking a cash rebate rather than selling credits, and shows shooting multiple seasons.
Louisiana offers one of the most flexible and well-known incentive programs, with options for credits or state buybacks.
Key Details:
Credit Rate: 25% base + bonuses for local labor, rural filming, and screenplay origination (up to ~40%).
Annual Cap: $125M (down from $150M).
Minimum Spend: $300K for most projects.
Application Process: File an advance notice, track qualifying spend, hire a CPA for final audit.
Audit & Payout: Credit certificate issued; productions can sell credit or request a state “buyback” at ~90% of value.
Best For: Projects willing to film outside New Orleans metro area and optimize local labor hiring for bonuses.
Illinois has a robust incentive program with significant bonuses for hiring from disadvantaged areas.
Key Details:
Credit Rate: 30% transferable credit + 15% bonus on wages paid to residents of economically disadvantaged areas.
Minimum Spend: $100K.
Application Process: Pre-approval required; track hires carefully to unlock bonuses.
Audit & Payout: CPA audit → credit certificate → transferable credit.
Best For: Productions filming in Chicago or other Illinois cities that are committed to hiring local crew.
New York remains a powerhouse for film and television, with high caps and upstate labor bonuses.
Key Details:
Credit Rate: 30% base + up to 10% bonus for shooting upstate.
Annual Cap: $700M.
Minimum Spend: $1M in NYC metro area or $250K in upstate counties.
Application Process: Must pre-apply; projects are reviewed for allocation.
Audit & Payout: Multi-year refund payout schedule (credits may be spread over several years).
Best For: Producers filming in NYC or upstate with high local spend.
New Jersey has quickly become competitive, attracting productions away from NYC with high percentages and diversity bonuses.
Key Details:
Credit Rate: 30–35% base + diversity, studio, and regional bonuses.
Annual Cap: $100M.
Minimum Spend: $1M or meet vendor spend thresholds.
Application Process: Pre-certification required; submit budget and schedule.
Audit & Payout: Credit certificate issued, transferable to NJ taxpayers.
Best For: Productions seeking proximity to NYC with better rates and access to local studios.
After a long hiatus, Iowa has reintroduced a pilot film rebate program.
Key Details:
Credit Rate: 30% cash rebate.
Annual Cap: $4M (program runs 2025–2027).
Minimum Spend: $500K.
Application Process: Apply through Produce Iowa before production; funding is first-come, first-served.
Audit & Payout: Rebate issued after state review and cost verification.
Best For: Mid-sized productions that can move quickly before funds run out.
Topsheet is more than payroll — we’re your partner in turning incentive projections into actual dollars.
Pre-Production Planning: We help you run side-by-side comparisons of states to choose the best location.
Labor Tracking: Residency, union status, and day counts are tracked automatically in payroll.
Audit-Ready Reports: Our exports are structured to satisfy CPA and state reporting requirements.
Compliance Guidance: We make sure your crew setup doesn’t accidentally disqualify your incentive.
Credit Monetization: For transferable credits, we guide you on timing and sale strategy.
The film tax incentives 2025 landscape is competitive and constantly evolving. California has the biggest program, Georgia remains uncapped and predictable, and states like New Mexico, Louisiana, New York, and New Jersey offer excellent rebates and credits.
For producers, the challenge isn’t just picking the state with the highest % — it’s choosing the one where you can meet requirements, apply on time, and get paid when you need it. Topsheet gives you the payroll, compliance, and reporting support you need to get the full value of your film tax credits and production incentives.
Questions?
Topsheet Payroll • team@topsheet.io • Schedule a Meeting
Calculate Your Payroll Taxes -Free Payroll Calculator
Complete SAG‑AFTRA theatrical, low‑budget & ultra‑low‑budget rates for July 2025–June 2026. Day, weekly, stunt & background scales & penalties & FAQs.
Instant reference for 2025 state minimum wages, city wage floors, & overtime triggers—plus budgeting tips for film, series, & commercial productions.