If you’re planning a shoot in Florida, one of the first questions is usually about money: is there a film tax credit, and how much can a production get back? The short answer is that Florida no longer has a statewide film tax credit. The longer answer is more useful: there are still incentives that can make a real difference, especially for productions working in Central Florida. Here’s what’s available as of late 2026 and how it affects your budget.
Is There a Florida Film Tax Credit?
Not at the state level. Florida’s entertainment industry tax credit program ended in 2016 and, as of this writing, has not been replaced. That’s why many large productions set in Florida end up filming in neighboring states that still offer statewide credits. For producers, it means the conversation has shifted from a single state program to a mix of county-level rebates and tax exemptions.
Orange County’s Film Incentive Program
The most significant local option is in Orange County, home to Orlando. The County has committed $25 million over five years ($5 million a year from fiscal year 2026 through 2030), funded by the Tourist Development Tax. The program is open to feature films, television series, streaming productions, and commercials.
Film and television: a rebate of up to 20%, capped at $1 million per project, with a minimum direct spend of $400,000.
Commercials: a rebate of up to 10%, capped at $50,000 per project, with a minimum direct spend of $250,000.
Both tracks come with requirements. Productions need at least 25 Orange County hotel room nights, production offices or soundstages based in the County, and five hires who are students or recent graduates of a film-related program in Orange County, or graduates of a production assistant training program. Most importantly, you must apply before principal photography begins. An incentive can’t be added after the cameras roll.
The first application cycle ran in spring 2026, with the first incentives expected in June 2026. Future cycles depend on available funding, so check the County’s Film Incentive Program page before you lock your schedule.
Florida’s Sales Tax Exemption for Productions
Even without a tax credit, the state still offers a sales and use tax exemption for qualified production companies. Once a company is approved by the Florida Office of Film and Entertainment, the Florida Department of Revenue issues an exemption certificate that applies to qualifying production equipment purchases and leases. First-time applicants generally receive a 90-day certificate, while companies with a permanent Florida business address can qualify for a 12-month certificate that can be renewed. On an equipment-heavy shoot, this exemption alone can noticeably lower costs.
What About Brevard County and the Space Coast?
On the Space Coast, the Space Coast Film Commission handles film permits for Brevard County and its cities, including Melbourne, Palm Bay, and Cocoa Beach. Permit processing usually takes at least several business days, and productions need proper liability insurance. We’re not aware of a film-specific production rebate in Brevard at the time of writing, but the area’s beaches, launch-coast scenery, and lower congestion make it an attractive location, and it’s within easy reach of Orlando.
How to Make Florida Incentives Work for Your Budget
Incentives reward productions that plan early. A few practical steps make the biggest difference:
Decide on your base of operations before you apply. Where your production office and crew stay affects eligibility.
Build local hiring into the crew plan from the start instead of adding it later.
Track direct spend carefully. Minimum spend thresholds are based on qualifying local costs, not your total budget.
Combine options. A project that qualifies for a county rebate can often also use the state sales tax exemption on equipment.
How Before Sunrise Entertainment Can Help
Before Sunrise Entertainment is a production company on Florida’s Space Coast that works with brands, agencies, and out-of-state productions across Orlando and Central Florida. We handle the local side of the work (crew sourcing, casting, locations, and permits) and offer co-productions and production consulting for teams that need a partner on the ground. If you’re developing a film or series, see our Film & Narrative Production services. If you’re planning a commercial, our guide on Commercial vs. Branded Content can help you define the project before budgeting it.
Planning a Shoot in Florida?
Incentive rules change, and every project qualifies differently. If you’re weighing Florida for your next production, contact us and tell us about your project. We’ll help you understand your options and plan a shoot that makes sense for your budget. Incentive details in this article reflect public information as of November 2026; always confirm current terms with the program administrator before applying.
