ILLINOIS

15% on the salaries of individuals who live in economically disadvantaged areas, whose unemployment rate is at least 150% of the State's annual average.

+5% on Illinois resident labor for productions filming outside Cook, DuPage, Kane, Lake, McHenry, and Will Counties

+5% on Illinois production spending for television series relocating to Illinois from another jurisdiction, where all prior seasons of the series were filmed outside of Illinois

+5% on Illinois production spending for productions with a certified "green" sustainability plan

Qualified expenditures include tangible personal property and services purchased from Illinois vendors, compensation paid to Illinois resident employees, and airfare purchased from an Illinois-domiciled airline.

Click here for a list of qualified expenditures.

Additional Uplifts (Stackable)

- 5% for productions filming outside the Chicago/Cook County region

- 5% for relocating television series

- 5% for certified Illinois green productions

Production must complete and submit the Illinois Film Tax Credit Application at least 5 business days before principal photography begins in Illinois. Commercial Advertising Applications must be submitted at least 24 hours before filming begins in Illinois.

4.95% required. For services performed on or after December 12, 2025, the production company (or its payroll service) must withhold 4.95% from payments made to loan-out companies. The loan-out company is then responsible for filing Form IL-941 to report this tax.

Above-the-line spending exceeding 40% of total Illinois production spending is generally excluded unless DCEO determines a higher amount is necessary under its rules.

Above-the-line spending paid to related parties exceeding 12% of total Illinois production spending is excluded.

Non-Resident Position Limits: Up to 13 non-resident non-actor positions may be included at the 30% rate.

Non-resident actors are tiered by Illinois production spend: 4 actors for projects under $20MM, 5 actors for projects between $20MM and $40MM, and 6 actors for projects over $40MM. For television series, these limits apply per episode.

Executive Producer Limitation: Wages paid to no more than 2 executive producers per accredited production may be considered Illinois labor expenditures, with an exception for executive producers who receive compensation for other positions (e.g., writing). Line producers are not subject to the 2-producer limit.

Chicago Hotel Tax Exemption: Productions filming in Chicago for 30 or more consecutive days qualify for an exemption from the city's 11.9% Hotel Occupancy Tax, with a retroactive credit available for qualifying stays.

Reality TV is approved on a case-by-case basis.

Please ensure the application includes the diversity plan with specific goals for hiring minorities and women.