Filming Incentive · United States state
Illinois film tax incentive
Illinois offers 35% (resident/vendor/post); 30% non-resident labor (max 13) as a transferable tax credit, with a minimum qualifying spend of $100,000 (30+ min); $50,000 (under 30 min). That ranks #12 of 79 jurisdictions in this directory by base rate.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$350,000
at 35% of $1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
- Sunset
- Scheduled for legislative renewal in 2039
- 35% credit on qualifying Illinois production spend, expanded by the General Assembly in 2025 under SB 1911.
- An additional 15% applies to wages of individuals living in economically disadvantaged areas where unemployment is at least 150% of the state average.
- An additional 5% applies to Illinois resident salaries for productions filming outside Cook, DuPage, Kane, Lake, McHenry, and Will counties.
- Further 5% add-ons exist for a television series relocating to Illinois and for productions certified as green productions.
- The credit is currently scheduled for legislative renewal in 2039.
Sources
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.
How Illinois compares
Other U.S. states in this directory, ranked by base rate.
- Puerto Rico
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified
- California
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend
- Georgia
30%
Transferable Tax Credit · min $500,000
- Iowa
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget
- Kentucky
30-35%
Refundable Tax Credit · min $250,000 (film/TV) / $20,000 (docs/Broadway)
- New Jersey
30% standard; up to 35-40% with studio partner bonus
Transferable Tax Credit (state purchase at 95% for 2026+ approvals) · min $1,000,000 (film); $2,000,000 (digital media)
- New York
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate)
- Ohio
30%
Refundable Tax Credit · min $300,000
Film offices in Illinois
2 offices and commissions handle productions here, from the state-wide agency down to city and regional commissions.