Illinois Film Services Tax Credit

About

 

In 2008 the Illinois General Assembly passed the Illinois Film Production Tax Credit Act, offering producers a credit of 30% of all qualified expenditures, including post-production.  The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2026, and is renewable in 5-year increments, thereafter.

For questions about the Illinois Film Services Tax Credit please contact filmtaxcredit@illinois.gov

 

Tax Credit Benefits

  • 30% of the qualified Illinois Production Spending.
  • 30% credit on Illinois salaries up to $500,000 per worker.
  • 30% of non-resident labor up to $500,000 per worker in the following positions: Director, Writer, Director of Photography, Production Designer, Costume Designer, Production Accountant, VFX Supervisor, Editor, Composer, Actor for work performed in Illinois. For qualified productions spending $25,000,000 or less, no more than 2 non-resident actors qualify. For qualified productions spending $25,000,000+, no more than 4 non-resident actors qualify. For a television series, qualifying non-resident wages are limited to the entire season.
  • Tax credit can be carried forward 5 years from when originally issued by Illinois Film Office/Department of Commerce and Economic Opportunity. 
  • The Illinois Film Tax Credit is currently scheduled for legislative renewal in 2026.
  • 15% additional credit- applicants will receive an additional 15% tax credit on salaries of individuals (making at least $1,000 in total wages) who live in economically disadvantaged areas whose unemployment rate is at least 150% of the State's annual average.

Illinois Film Production Tax Credit Fact Sheet