Incentive Calculator

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Transferable tax creditSource: Illinois Dept. of Commerce & Economic Opportunity· Last verified 2026-06-07
Your budget
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Production details
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Estimated incentive
Researched
$330,000
27.5% of total budget · 30% of qualified spend
Total budget
$1,200,000
Qualified spend
$1,100,000
Base credit
$330,000
Uplift
$0
Line-by-line — why each number is what it is
Director · $150,000$45,000
30% on qualified Illinois spend & resident wages · 30% on $150,000
Lead cast · $250,000$75,000
30% on qualified Illinois spend & resident wages · 30% on $250,000
Local crew · $400,000$120,000
30% on qualified Illinois spend & resident wages · 30% on $400,000
Camera & grip rental · $180,000$54,000
30% on qualified Illinois spend & resident wages · 30% on $180,000
Locations & stage · $120,000$36,000
30% on qualified Illinois spend & resident wages · 30% on $120,000
Post (out of state) · $100,000—
Does not match this program's qualifying-spend definition.
Uplifts & bonuses
Qualified facility upliftNot applied
Not applied — condition not met. +5% (to 35%) when ≥75% of principal photography days are at a qualified production facility and ≥20% of spend is facility-related.
Disadvantaged-area wages upliftNot applied
Not applied — condition not met. +15% on wages to individuals residing in economically disadvantaged areas.
From credit to cash

Your production likely owes little or no Georgia income tax, so you sell the credit to a Georgia taxpayer who does. Buyers pay less than face value (that gap is their profit) and a broker usually takes a small fee to match you with a buyer. The numbers below are editable — your film office or broker can quote you a real rate.

Gross credit (face value)$330,000
Buyer discount (10%)-$33,000
Broker fee (2.5%)-$7,425
Estimated net cash$289,575

Typical timing: ~6 months after audit/filing.

Assumptions (editable)
  • • Qualified Illinois spend + resident wages; limited non-resident wages qualify (first $500K per worker, capped positions).
  • • Per-person salary counts only up to $500K. A diversity plan and reporting are required.
Every figure is traceable to a named rule above.
This incentive is your first money in.

Drop it into a capital stack and see how the rest of the raise — equity, pre-sales, gap — fits, and how investors get paid back.

Plan the raise →

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.