Nevada Film Tax Credit
Nevada offers a 15% transferable credit on qualified spend, with bonuses for resident labor and rural filming, against a limited annual cap.
How the program works
- • 15% on qualified in-jurisdiction spend
- • +5% — Resident / rural bonus: Additional percentages for Nevada-resident BTL labor and for filming in rural counties.
- Max effective rate: 20%
- • Minimum qualified spend: $500,000
- • At least $500,000 of qualified Nevada spend.
- • Researched estimate — confirm exact rates, caps, and qualifying-spend rules with the film office before relying on these numbers.
- • CPA / state audit required
How it becomes cash
This is a transferable credit. Most indie productions don't owe enough state tax to use it, so you sell it to a company that does — usually through a broker, at a discount. That discount is the real cost of turning the credit into cash.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →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.