Hawaii Film Production Incentives
An overview of Hawaii’s current film and television production incentive program. The full program rules, production-spend requirements, official sources and an incentive estimate are in HEC Film Incentive Intelligence.
Source-backed. HEC’s record of Hawaii is read from the state’s own program documentation.
- Program Status
- Active
- Incentive Type
- Refundable tax credit; Sales, use or lodging tax exemption
- Administering Authority
- Hawaiʻi Film Office, Department of Business, Economic Development & Tourism
- Last Source Check
- September 24, 2026
Program Overview
Hawaii currently operates the Motion Picture, Digital Media & Film Production Income Tax Credit, a refundable tax credit, administered by the Hawaiʻi Film Office, Department of Business, Economic Development & Tourism.
HEC records 2 distinct elements in the program’s structure: refundable tax credit, sales, use or lodging tax exemption.
Full Hawaii Intelligence
HEC Film Incentive Intelligence holds the complete Hawaii record, organized from the state’s own program documentation for production research and planning.
- Base incentive
- Maximum potential incentive
- Annual program cap
- Per-project cap
- Qualified expenditures
- Additional bonuses and uplifts
- Production-type eligibility
- Application requirements
- The official program source
- Incentive Estimator
- Supported — calculated from verified program rules
- Compare States
- Side by side with up to two other states
Access Full Hawaii Intelligence View Membership
Included with HEC Pro and HEC Executive membership.
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HEC does not currently represent a filming location in Hawaii. The full portfolio is open to browse by region and property type.
Build Your Production With HEC
HEC Film Incentive Intelligence is provided for informational and production-planning purposes only. Incentive programs, funding availability, eligibility requirements and tax laws may change. Estimates are not guarantees of eligibility, approval, financing, tax treatment or incentive amounts. Productions should confirm current requirements with the applicable state agency and qualified professional advisers before making financial or production decisions. Information on this page is a public overview for research and is not a financing commitment.