Partially Refundable Tax Credit

Louisiana production incentives

Louisiana offers a partially refundable tax credit. Qualified spend is rewarded at 25-30%, with a $300,000 minimum spend and an annual funding cap of $125,000,000.

Headline rates

Qualified spend
25-30%
ATL resident
40-45%
ATL non-resident
25-30%
BTL resident
40-45%
BTL non-resident
25-30%

Program details

Minimum spend
$300,000
Funding cap
$125,000,000
Per-project cap
None
Loan-out registration
No
Loan-out withholding
3.09%
CPA audit required
Yes
Screen credit required
Yes
Compensation cap
None
Sunset date
July 1, 2031

A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.

Qualifying productions

Music VideosAnimationDocumentariesCommercialsGame ShowsReality TVIndustrialsScripted TVSoundtrackInteractiveFeature FilmVisual EffectsPost Production

Local & secondary incentives in Louisiana

3 city, county, or program-specific incentives layered on top of the statewide picture.

Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.

Put your incentive to work on set.

Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.

& get cards to your crew in less than 2 days.