Hawaiʻi, with its stunning scenery and attractive financial incentives, is a popular destination for film and television productions. Let's dive into the details of Hawaiʻi's film tax incentives and what they mean for your next project.

The Aloha State's Incentives Program

Hawaiʻi offers a refundable production tax credit of 22% for qualified expenditures incurred on Oʻahu and an even more enticing 27% for productions on the Neighbor Islands (Big Island, Kauaʻi, Lāna‘i, Maui, and Molokaʻi). The two-tiered program encourages filmmakers to explore the diversity of all the Hawaiian Islands and impact the economy statewide.  

Key Requirements and Qualifications

To access these credits, productions must meet several requirements:

➡️ Minimum spend requirement of $100,000 in qualified expenditures
➡️ Register to do business in Hawaiʻi 
➡️ Register with the Hawaii Film Office at least seven days prior to principal photography
➡️ Make reasonable efforts to hire local talent and crew
➡️ Withhold General Excise Tax (GET) for payments to loan-out companies
➡️ Contribute to local film industry development  

The qualified spend includes all in-state costs incurred by a qualified production that are subject to Hawaiʻi State General Excise Tax or Income Tax.

Recent Productions Showcasing Hawaiʻi's Versatility

Hawai‘i remains a popular filming location for various movies and TV shows. Here are some notable productions from recent years:

Movies

• Jungle Cruise – Filmed on Kauaʻi (Disney)
• Jumanji: Welcome to the Jungle - Filmed  on Oʻahu (Sony Pictures Entertainment)
• Jurassic World: Fallen Kingdom - Filmed on Oʻahu (NBCUniversal)
• Aquaman and the Lost Kingdom – Filmed on Oʻahu (Warner Bros. Pictures)

TV Series

• NCIS: Hawaiʻi - Filmed 3 seasons on Oʻahu (CBS)
• Doogie Kamealoha, M.D – Filmed 2 seasons on Oʻahu (Disney)
• The White Lotus – Filmed first season at Four Seasons on Maui (HBO)
• Hawaiʻi Five-0 – Filmed 10 seasons on Oʻahu (CBS)

Hawaiʻi's Unique Advantages

The Hawaiian Islands remain attractive filming locations due to their diverse landscapes, which can simulate various environments from tropical forests to desert scenes. 11 of the world's 13 climatic zones exist within the Hawaiian Islands, making them an incredibly versatile destination for filmmakers. Hawaiʻi is also home to one of the most extraordinary cultures in the world. And given Hawaiʻi’s unique history for the past century, the architecture of their various island communities is divergent and incomparable.

The combination of financial incentives, unique culture and history, as well as unparalleled natural beauty, positions the Aloha State as a premier destination for your next project. As of 2025, the tax incentive program has been extended until January 1, 2033, ensuring predictability for productions planning to film in Hawaiʻi.

Remember to consult with your production accountant and the Hawaiʻi Film Office for the most up-to-date information and guidance on maximizing your tax credit potential.  

Key Questions and Answers from the Hawaiʻi Film Office

Q: How flexible is the seven-day registration requirement prior to principal photography?

A: The seven-day pre-registration requirement for principal photography is preferred, but applications can be withdrawn, reapplied or amended. A start of principal photography (SOPP) letter is required prior to the commencement of principal photography.

Q: Are imports of goods and services allowed?

A: Yes, a production may import out-of-state goods and services so long as every effort is made to secure and use comparable products from within the state. Productions are advised to consult with the tax unit of the Hawaiʻi Film Office for further guidance.

Q: What is the annual spending ceiling and tax credit rollover policy?

A: The current program is funded for $50 million per year. However, the program provides a rollover component that allows productions to claim from a subsequent year if the total amount of credits applied for exceeds the aggregate $50 million cap.

Q: How are multiple-year tax credits and applications processed?

A: Productions filming across two years may submit one Production Registration Form (PRF) with projected spend separated by year in the PRF. Tax credit certificates are for the year in which production expenditures were incurred.

Q: When is the Hawaiʻi Production Report (HPR) due, and how are tax credits processed and reported?

A: The HPR is due 90 days after the close of the calendar year in which production expenditures were incurred with reviews typically completed by August/September. A CPA third-party review is recommended but not required. Final tax credit issuance depends on the Department of Taxation’s review and audit. The HPR portal opens January 1st after the completed production year. A production expenditure report is available on the website to help track costs for timely submissions.  

Q: How can location permits be obtained, and what resources are available?

A: Film permits are required for any public location whether state, county or federal. The Hawaiʻi Film Office is normally the first point of contact for production and serves as a liaison between productions and government agencies that control the different jurisdictions. A location manager familiar with Hawaiʻi and its various jurisdictions is recommended to liaise with privately owned locations and the state or county film offices. The state film office also works closely with the island county film offices for Honolulu (Oʻahu), Island of Hawaiʻi (Big Island), Kauaʻi, Lānaʻi, Maui, and Molokaʻi.

For more information on film permitting: email info@hawaiifilmoffice.com or DBEDT.film.info@hawaii.gov

For more information on Hawaiʻi’s Production Tax Program: email DBEDT.film.incentives@hawaii.gov

Last take

Hawaiʻi’s unparalleled diverse and stunning landscapes, unique culture and history, and attractive film tax incentives make it a prime destination for productions and well worth considering for your next production.

Have film tax incentives questions? Or need help navigating the tax incentives landscape for your next production? Check out our article on how to choose the best production tax incentive management service for your film or TV show or reach out directly to our team here.