State Brief · IL

Illinois Film Tax Incentives

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

Program Type
Transferable Tax Credit
35%
With Uplifts55%
Program Details
Annual Cap
No cap
Project Cap
Min. Spend
$100K (>30 min) / $50K (<30 min)
Comp. Cap
$500K / employee
Stackable Uplifts

+15% for hires from disadvantaged ZIPs; 30% non-resident crew

Labor & Fringe
Payroll Burden
27–32%
Workers' Comp
2.94%
Sales Tax
6.25%
Union Locals
IATSE 476
Official Sourcedceo.illinois.gov

Illustrative reference. Verify before deal.

Production Brief

Illinois' transferable tax credit was expanded under SB 1911 in December 2025, bringing the base rate to 35% for resident labor and in-state vendor expenditures, with 30% on non-resident crew and a 15% uplift for hires from designated economically disadvantaged areas. The program is uncapped, has no sunset, and carries a low minimum spend of $100,000 for productions over 30 minutes ($50,000 for shorter formats). Chicago anchors the state's production ecosystem with deep IATSE crew strength, established stage facilities including Cinespace and Chicago Studio City, and one of the most architecturally diverse cityscapes in the country. The state's ability to double for virtually any major American city has made it a consistent draw for scripted television and feature films. Credits are transferable and have a well-established broker market, though productions should plan for Illinois's higher payroll burden (27–32%) relative to Southern competitors.

Illinois film incentive, at a glance.

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

Is the Illinois film tax credit refundable or transferable?
Illinois's film tax credit is transferable. Producers can sell unused credits to a third-party taxpayer (typically a bank or insurance company) at a discount, which generally clears in 30 to 90 days at 88 to 95 cents on the dollar.
What is the Illinois film incentive rate?
Illinois's base rate is 35% on qualified production spend, with stackable uplifts that can push the effective top rate to 55% (+15% for hires from disadvantaged ZIPs; 30% non-resident crew).
What is the minimum spend to qualify for the Illinois film incentive?
The minimum qualified-spend threshold to access the Illinois program is $100K (>30 min) / $50K (<30 min). Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Illinois film tax credit?
Illinois's film incentive program is not subject to an annual cap. Allocation availability is generally not a structural constraint, though producers should still verify with the state film office before relying on the credit in a capital stack.
What is the payroll burden for film production in Illinois?
Typical payroll burden in Illinois runs 27–32% 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 2.94%, and production purchases are subject to 6.25%.
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