State Brief · FL

Florida Film Tax Incentives

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

Program Type
No Active Program
No active program
Labor & Fringe
Payroll Burden
24–28%
Workers' Comp
3.6%
Sales Tax
6% (production exempt)
Union Locals
IATSE 477
Official Sourcefilminflorida.com

Illustrative reference. Verify before deal.

Production Brief

Florida has had no active statewide film incentive program since 2016, when the legislature declined to reauthorize the previous tax credit. Periodic legislative efforts to reinstate a program have not advanced, though local programs remain active. Miami-Dade County and the City of Fort Lauderdale both offer location-based rebates and production support services. Florida's deep talent pool, year-round production weather, and established stage infrastructure in the Miami and Orlando areas continue to attract productions that can absorb the absence of a state-level incentive.

Florida film incentive, at a glance.

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

Is the Florida film tax credit refundable or transferable?
Florida does not currently offer a statewide film production incentive. Producers shooting on location should plan to absorb the full cost of qualified spend without a state-level rebate or credit.
What is the payroll burden for film production in Florida?
Typical payroll burden in Florida runs 24–28% 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 3.6%, and production purchases are subject to 6% (production exempt).
Compare Across States

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

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