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 $100,000 per worker.
• 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