CONNECTICUT
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 10%-30% Transferable Tax Credit |
| Labor | |
| Resident ATL | 10-30% |
| Resident BTL | 10-30% |
| Non-Resident ATL | 10-30% |
| Non-Resident BTL | 10-30% |
| Qualified Spend | |
| Spend | 10-30% |
Production expenses or costs used in calculating the tax credits include expenditures clearly and demonstrably incurred in Connecticut in the preproduction, production or postproduction costs of a qualified production. Click here for a complete list of qualified expenditures. | |
| Minimum/Caps | |
| Minimum Spend | $100K (10% credit); $500K (15% credit); $1M (30% credit) |
| Minimum Filming Days | 50% of principal photography within the state (unless 50% of postproduction budget is in state or $1M of postproduction is spent in state) |
| Project Cap | None |
| Compensation Cap | $20M |
| Annual Cap | None |
| Application | |
An eligible production company must apply for an eligibility certificate no later than 90 days after the first qualified production expense is incurred in Connecticut. Upon completion of a production, an eligible production company must apply for a tax credit certificate no later than 90 days after the last production expense is incurred in the state. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Carry Forward | 5 years |
| Additional Information | In November 2017, the Governor signed SB 1502a, which permanently extended the moratorium on feature films, defined as films for theatrical release. Films made for TV and streaming services are still eligible. |
Office of Film, Television, and Digital MediaEd Ruggiero, Film Tax Credit Administrator 860.500.2411 | |