State Brief · CO

Colorado Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Colorado. Reference data for producers, line producers, and financiers structuring a Colorado shoot.

Program Type
Refundable Tax Credit
20%
With Uplifts22%
Program Details
Annual Cap
$5M
Project Cap
Min. Spend
$100K
Comp. Cap
Labor & Fringe
Payroll Burden
24–27%
Workers' Comp
3.4%
Sales Tax
2.9% (local adds up)
Union Locals
IATSE 7
Official Sourceoedit.colorado.gov

Illustrative reference. Verify before deal.

Production Brief

Colorado's 22% cash rebate is straightforward and pays relatively quickly, with a low minimum spend of $100,000 for in-state companies and $1 million for out-of-state productions. The $5 million annual cap is small by national standards, so the program tends to favor mid-budget independent features and commercial work over large-scale series. Colorado also offers a separate loan-guarantee program that can supplement the rebate for qualifying projects. Denver and Boulder have established crew communities with strengths in commercial, documentary, and outdoor-adventure production, and the state's diverse geography, from mountain ranges to plains to urban corridors, provides significant location variety within short driving distances. The Colorado Office of Film, Television and Media administers the program and provides location-scouting assistance at no cost.

Colorado film incentive, at a glance.

The questions producers ask first when sizing a Colorado shoot, answered against the state's current program structure and fringe environment.

Is the Colorado film tax credit refundable or transferable?
Colorado's film tax credit is refundable, meaning the state pays out the credit as cash regardless of the production company's in-state tax liability. Payouts typically arrive 6 to 18 months after a final certified audit.
What is the Colorado film incentive rate?
Colorado's base rate is 20% on qualified production spend, with stackable uplifts that can push the effective top rate to 22%.
What is the minimum spend to qualify for the Colorado film incentive?
The minimum qualified-spend threshold to access the Colorado program is $100K. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Colorado film tax credit?
Colorado's annual program cap is $5M. Productions should confirm current fund availability before committing, as caps can be exhausted mid-fiscal-year.
What is the payroll burden for film production in Colorado?
Typical payroll burden in Colorado runs 24–27% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 3.4%, and production purchases are subject to 2.9% (local adds up).
Compare Across States

See how Colorado stacks up on the full map.

Headline rate is the start, not the end. Compare Colorado side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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