Idaho has no active film tax incentives. The state’s cash rebate program sunset on June 30, 2020, and the legislature has not funded a replacement, which leaves producers filming in Idaho without any state-level credit or rebate on qualified spending.1National Conference of State Legislatures. State Film and Television Incentive Programs The National Conference of State Legislatures groups Idaho with Alaska, Delaware, Wyoming, and a handful of other states that currently offer nothing for film or television production.
What the Old Idaho Rebate Covered
Before it expired, Idaho’s program was a cash rebate of up to 20% of qualified in-state expenditures, capped at $500,000 per project. A production had to spend at least $200,000 inside Idaho and ensure that at least 35% of the crew working in the state were Idaho residents, verified by a state driver’s license or identification card.1National Conference of State Legislatures. State Film and Television Incentive Programs The program came out of House Bills 592 and 498 and was run by the Idaho Department of Commerce.2Cast & Crew. Idaho Film Incentives
Qualified expenditures included wages to Idaho residents, payments to local vendors for equipment and services, crew lodging at Idaho hotels, location fees, catering from local businesses, and local transportation. Payments to out-of-state crew or vendors did not count. Applications went to the Department of Commerce before production began, and a final audit of actual spending followed the wrap.
Is a New Idaho Film Incentive Coming Back?
The rebate was scheduled to sunset on June 30, 2020, and the legislature allowed it to expire without renewing funding.2Cast & Crew. Idaho Film Incentives A grant-based replacement has been proposed and debated in subsequent sessions, but as of 2026 nothing has been enacted.3Shamel Studio. Idaho Film Tax Incentives Until that changes, producers absorb the full cost of qualified spending with no state offset.
What the Idaho Film Office Still Does
The Idaho Film Office, housed inside the Department of Commerce, continues to support productions even without money to hand out. The office helps with location scouting, permitting for shoots on public land, connecting producers with local crew and vendors, and coordinating with state and local agencies. Contact runs through the Idaho Commerce website.4Idaho Commerce. Idaho Film Support
How Neighboring States Compare
If the budget hinges on an incentive, the states around Idaho offer real programs. The gap can shift a production budget by hundreds of thousands of dollars.
- Montana: A 20% tax credit on production expenditures, with bonuses for resident crew, underserved-area filming, and in-state studio rentals. Total credits cannot exceed 35% of the base investment, and the annual program cap is $12 million.
- Utah: A fully refundable 20% tax credit on in-state expenditures, with an additional 5% available for productions that employ a significant percentage of Utah cast and crew and include a Utah Film Commission credit.
- Oregon: A 25% rebate on Oregon-based goods and services, plus up to 26.2% of payroll wages paid to production personnel working in the state, under a $20 million annual cap.
- Washington: A 30% rebate on local spending and resident payroll, 15% on nonresident payroll, with potential bonuses of up to 10% for filming in rural counties or telling stories of historically underrepresented communities.
Wyoming, like Idaho, currently has no film tax credits.1National Conference of State Legislatures. State Film and Television Incentive Programs
What About Idaho’s Tax Reimbursement Incentive?
Idaho Commerce still runs the Tax Reimbursement Incentive, a performance-based credit of up to 30% on income, payroll, and sales taxes for up to 15 years, available across a range of industries to businesses that create new qualifying jobs in Idaho.5Idaho Commerce. Idaho Tax Reimbursement Incentive It is built for companies establishing or expanding permanent operations, not for productions passing through. A company putting a permanent studio or post-production facility in Idaho could look at eligibility, but the job-creation requirements make it a poor fit for a one-off shoot.
Watch the Idaho legislature’s session calendar if the state is your preferred location. Revival efforts have surfaced periodically, and a funded program would change the math.