State Brief · NH

New Hampshire Film Tax Incentives

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

Program Type
No Active Program
No active program
Labor & Fringe
Payroll Burden
21–24%
Workers' Comp
2.4%
Sales Tax
No sales tax
No official link on file

Illustrative reference. Verify before deal.

Production Brief

New Hampshire has no statewide film incentive program. The state's lack of sales tax and income tax creates a generally business-friendly environment, but the absence of a dedicated production incentive limits its competitiveness relative to neighboring states. New Hampshire's scenic landscapes, White Mountains, and classic New England towns continue to attract location-dependent productions willing to forgo incentive support.

New Hampshire film incentive, at a glance.

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

Is the New Hampshire film tax credit refundable or transferable?
New Hampshire 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 New Hampshire?
Typical payroll burden in New Hampshire runs 21–24% 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 2.4%, and production purchases are subject to No sales tax.
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Headline rate is the start, not the end. Compare New Hampshire side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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