HAWAII

Qualified expenditures include most preproduction, production, and postproduction costs incurred in Hawaii and are subject to Hawaii’s general excise tax or income tax. Costs incurred for the use of state and county facilities and locations, although not subject to general excise taxes, will qualify for the incentive.

Productions must complete and submit a Production Registration Form at least 7 business days prior the first Hawaii shoot date.

Individual: Not Required

Loan-out: 4% GET plus any applicable county surcharge

• Productions must provide evidence of reasonable efforts to hire local talent and crew.

• Productions must provide evidence when making any claim for products or services acquired or rendered outside of Hawaii that reasonable efforts were unsuccessful to secure and use comparable products or services within the state.
• Productions must provide evidence of financial or in-kind contributions or educational or workforce development efforts toward the furtherance of the local film, television and digital media industries that is valued at 0.1% of the productions Hawaii Spend or $1K, whichever is greater.