The minimum in-state spend is $100,000.

There is a 22% tax credit for any production cost incurred on the island of Oahu and a 27% tax credit for any production cost incurred on neighbor islands (Big Island, Kauai, Lanai, Maui, and Molokai). A qualified production occurring in more than one county may prorate its expenditures based upon the amounts spent in each county.

The GET tax payment proof must be shown to qualify. 

Additionally qualified productions must give 0.1% of their spend to a local public school or university, and 0.2% of their tax credit rebate must go to the Hawaii Film and Creative Industries Development Fund.

Neighbor Island Bonus: there is a 27% total tax credit for production costs incurred on islands other than Oahu (Big Island, Kauai, Lanai, Maui, and Molokai).

While the Mandatory CPA audit is no longer required, the Film Office does highly recommend an audit if your spend is over $1,000,000.

Submit the Pre-Production Registration Form or the Split Year Pre-Production Registration Form (for productions shot over two consecutive tax years). These forms must be submitted online and as a signed hard copy mailed to the Hawaii Film Office. 

These forms must be submitted at least one week prior to the first Hawaii shoot date, during development or preproduction.

Qualified production costs include all in-state costs incurred by a qualified production that are subject to the general excise tax or income tax.

Commercials may bundle production expenses of more than one commercial to meet the $100,000 minimum spend if production of all projects was under the same company. 

*A loan-out company is subject (must register) to General Excise Tax (GET) at the rate of 4.5% on gross receipts. For information regarding a safe harbor to qualify loan-out company payments, see Hawaii Department of Taxation Tax Information Release No. 2009-05.

Out of state business entities must register to conduct business activities in Hawaii by applying for and obtaining a Certificate of Authority from the Department of Commerce & Consumer Affairs.

Every person with business activities in Hawaii is required to apply for and obtain a general excise tax license and pay general excise tax on the gross income from their business activities.

Productions are required to: make reasonable efforts to hire local talent and crew; and provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries.

Screen credit may be waved in exchange for alternative marketing opportunities, approved by the department of business, economic development, and tourism, that offer equal or greater promotional value to the state than the shared-card, end-title screen credit.