Headline rate, caps, minimum spend, payroll fringe, and the official film office for Indiana. Reference data for producers, line producers, and financiers structuring a Indiana shoot.
+10% for local labor
Illustrative reference. Verify before deal.
Indiana's Media Production Expenditure Tax Credit offers a 30% base rate with a 5% uplift for hiring local labor, bringing the effective maximum to 35%. The program is non-transferable, meaning the credit applies only against the production company's own Indiana tax liability, which requires careful structuring for single-project LLCs. The $5 million annual cap and $250,000 minimum spend position the program for mid-budget features and series. Indianapolis has a growing crew base, and the state's cost of living and per-diem rates are among the lowest in the Midwest. The program launched in 2022 and is still building its track record, so productions benefit from a less competitive application environment than more established states.
The questions producers ask first when sizing a Indiana shoot, answered against the state's current program structure and fringe environment.
Headline rate is the start, not the end. Compare Indiana side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.
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