By David Wells, President, Moving Picture Rental — Updated April 7, 2026
Key Takeaways
- No statewide film tax credit. Florida’s state program expired in 2016 and has not been renewed.
- 7 counties operate local Florida film incentives programs with rebates from 10% to 30%.
- Broward County offers the highest rebate at 30% (Multiple Project Guarantee) and a new 25% Scripted Series Program capped at $5M per season.
- Miami-Dade’s HIFFP is backed by $50 million over 5 years, the largest local film fund in the state.
- The statewide Production Sales Tax Exemption (Florida Statute s. 212.08) applies on top of all local programs.
- Most programs require local vendor spending. A local partner like Moving Picture Rental helps you qualify.
Leveraging local Florida Film Incentives to support large-scale production logistics.
Quick Summary: Florida has no statewide film tax credit, but seven counties now operate their own Florida film incentives programs, with rebates ranging from 10% to 30% and minimum spends as low as $25,000. Broward County offers the highest rebate in the state at 30% for multi-project commitments and a new 25% Scripted Series Program with a $5 million cap. Miami-Dade’s High Impact Film Fund provides up to 20% on a $5M minimum spend. Jacksonville, Orange County (Orlando), Pinellas (St. Petersburg), and Hillsborough (Tampa) round out the landscape with programs targeting everything from major series to commercials. Florida’s statewide Production Sales Tax Exemption applies on top of any local program. This guide compares every active Florida film incentives program side by side, updated for 2026.
If you’re a producer, line producer, or UPM evaluating Florida for your next production, the Florida film incentives landscape has changed dramatically since the statewide tax credit expired in 2016. The good news: Florida’s counties have stepped up with their own programs, creating a patchwork of opportunities that, if navigated correctly, can deliver meaningful savings. The challenge: no two programs work the same way.
Moving Picture Rental has operated in South Florida since 1987, supporting productions through every phase of this market, from the statewide tax credit era that brought Bloodline and Burn Notice to South Florida, through the gap years, and into today’s county-driven landscape. We’ve published detailed breakdowns of the major programs: Broward County Film Incentives 2026: Proven 30% Rebates, Miami-Dade Film Incentives 2026: What Producers Need to Know, and Orange County Film Incentives 2026: Orlando’s Top Rebate. This post is the umbrella resource with every active county program compared side by side.
In This Guide
- Master Comparison Table: All Florida Film Incentives Programs
- Broward County (Fort Lauderdale)
- Miami-Dade County
- Duval County (Jacksonville)
- Orange County (Orlando)
- Pinellas County (St. Petersburg)
- Hillsborough County (Tampa)
- Palm Beach County
- Florida Sales Tax Exemption
- What About a Statewide Film Tax Credit?
- Related Resources
- Frequently Asked Questions
How Do Florida’s County Film Incentive Programs Compare?
The table below summarizes every active local Florida film incentives program as of early 2026. For detailed eligibility requirements, we recommend contacting the administering film commission directly or reading our deep-dive posts linked below.
| County / Program | Min. Spend | Rebate % | Cap | Type | Key Requirement |
|---|---|---|---|---|---|
| Broward: Scripted Series | $12M | 25% | $5M/season | Rebate | Full season, 6+ episodes |
| Broward: MPG (Series) | $4M/proj. | 30% | $2.5M/proj. | Rebate | 2 scripted projects in 3 yrs |
| Broward: High Impact | $5M | 20% | $2M | Rebate | Job creation; committee review |
| Broward: Film & TV | $400K | 20% | $800K | Rebate | 60% shoot days in Broward |
| Broward: Partial Project | $1.5M | 20% | $500K | Rebate | Min. 5 days in Broward |
| Broward: TV Commercial | $400K | 15% | $175K | Rebate | 70% of shoot days in Broward |
| Broward: Emerging | N/A | Grant | $10K | Grant | Broward-based filmmakers |
| Miami-Dade: HIFFP | $5M | Up to 20% | Varies | Rebate | 70% local vendors; 60% crew |
| Miami-Dade: Tier 1 Grant | $1M | Grant | $100K | Grant | BCC approval required |
| Miami-Dade: Tier 2 Grant | $500K | Grant | $50K | Grant | Max 2 per company/year |
| City of Miami Beach | $25K | Grant | $10K | Grant | 3+ filming days; stackable |
| Jacksonville: Tier 1 | $400K | 15% | $150K | Rebate | Duval County spend |
| Jacksonville: Tier 2 | $1M | 20% | $400K | Rebate | Duval County spend |
| Jacksonville: Commercial | $75K | 15% | $150K | Rebate | Duval County spend |
| Jacksonville: Fostering | N/A | Grant | $10K | Grant | Matching funds required |
| Orlando: TV Commercial | $250K | 10% | $50K | Rebate | Hotel nights; feature OC assets |
| Orlando: TV & Film | $400K | 20% | $1M | Rebate | Hotel nights; feature OC assets |
| Pinellas (St. Pete) | $100K | 10 to 20% | Varies | Rebate | Pinellas County spend |
| Hillsborough (Tampa) | ~$100K | Up to 10% | $150K | Mktg. Grant | Assessed marketing value |
Broward County (Fort Lauderdale): Florida’s Most Competitive Film Incentives Programs (Verified March 2026)
Broward County, administered by Film Lauderdale, operates the most aggressive local Florida film incentives structure in the state with seven distinct programs and rebates ranging from 15% to 30%. MovieMaker Magazine ranked Greater Fort Lauderdale second in the U.S. on its 2025 list of best places to live and work as a filmmaker.
We’ve published a full breakdown of all Broward programs, including eligibility details, application timing, and tips for maximizing your rebate: Read the full Broward County Film Incentives 2026 guide
- Scripted Series Program (NEW): 25% rebate capped at $5M per season on a $12M minimum Broward spend. The county contract guarantees funding for an additional season if the series is renewed within 6 months of completing principal photography. Requires minimum 6 episodes per season with distribution secured.
- Multiple Project Guarantee (MPG): 30% rebate capped at $2.5M per project, the highest rebate percentage in Florida. Requires 2 scripted projects within 3 years with $4M minimum per project.
- High Impact Film & TV: 20% rebate capped at $2M for productions with a minimum $5M Broward spend.
- Film & TV Program: 20% rebate capped at $800K on $400K minimum spend.
- Partial Project Program: 20% rebate capped at $500K for productions with at least 5 principal photography days in Broward ($1.5M minimum Broward spend).
- TV Commercial Attraction: 15% rebate capped at $175K for high-end commercial shoots ($400K minimum).
- Emerging Filmmakers Grant: $10,000 for Broward-based independent filmmakers. 15 grants available per year.
Miami-Dade County: Florida’s Largest Local Film Incentives Fund (Verified March 2026)
Miami-Dade’s incentive programs are administered by the Office of Film & Entertainment (OFE). The centerpiece is the High Impact Film Fund Program (HIFFP), backed by a dedicated $50 million commitment over five years, making it the largest local film fund in the state.
We’ve published a detailed breakdown of all Miami-Dade programs: Read the full Miami-Dade Film Incentives 2026 guide
- HIFFP: Up to 20% cash rebate on a $5M minimum local spend. Applications open once per fiscal year (Oct 1 through Sep 30).
- Tier 1 Grant: Up to $100,000 for productions spending $1M or more locally. Requires Board of County Commissioners approval; allow 2+ months.
- Tier 2 Grant: Up to $50,000 for productions spending $500K to $1M locally. Maximum of two grant agreements per year per company.
- City of Miami Beach: $10,000 cash rebate for productions with 3 or more filming days and a $25K minimum spend. Stackable with county programs depending on eligibility.
Duval County (Jacksonville): Northeast Florida’s Growing Film Incentives Program (Verified March 2026)
Jacksonville launched its Film & Television Program in March 2024, making it one of the newest Florida film incentives programs in the state. Administered by the Jacksonville Film & Television Office, the program is performance-based and operates on a first-come, first-served basis with approximately $500,000 in annual funding.
- Film & TV Tier 1: 15% rebate on $400K minimum Duval County spend, capped at $149,999.
- Film & TV Tier 2: 20% rebate on $1M minimum Duval County spend, capped at $400,000.
- Commercial Production: 15% rebate on $75K minimum spend, capped at $150,000.
- Fostering Filmmakers Grant: $10,000 for Duval County filmmakers with proof of matching funds. Up to 3 grants per year.
Orange County (Orlando): Florida Film Incentives Now Open (Verified March 2026)
Orange County approved two new incentive programs in late 2025 as part of a broader $25 million, five-year commitment ($5 million per year through FY2030). The county named industry veteran Jen Pennypacker as Film Incentive Program Administrator in March 2026. Applications opened in March 2026.
We’ve published a full breakdown of the Orange County program: Read the full Orange County Film Incentives 2026 guide
- TV & Film Incentive: 20% rebate capped at $1,000,000. $400,000 minimum spend — the lowest entry point for a 20% rebate in Florida.
- TV Commercial Incentive: 10% rebate capped at $50,000. $250,000 minimum spend.
Moving Picture Rental operates an Orlando location and can support productions across Central Florida with camera, grip & lighting, and crew packages. Contact the Orange County Film Commission at 407-446-0201 for application details.
Pinellas County (St. Petersburg / Clearwater) (Verified March 2026)
Among the smaller but still valuable Florida film incentives programs, the Film SPC Screen Industry Incentive Program offers a 10 to 20% cash rebate on qualifying above-the-line and below-the-line production expenditures. The minimum spend threshold is $100,000 in Pinellas County. Contact the local film commission for current application details and funding availability.
Hillsborough County (Tampa) (Verified March 2026)
Administered by Film Tampa Bay, the county offers a marketing grant of up to 10% (capped at $150,000 per project) based on the assessed marketing value of productions filming in the Tampa Bay area. Minimum approximately $100K local spend. Applications are processed first-come, first-served within the fiscal year (Oct 1 through Sep 30). Moving Picture Rental operates a Tampa location for camera, grip & lighting, and crew needs.
Palm Beach County: No Direct Rebate, Strong Support Infrastructure (Verified March 2026)
Palm Beach County does not currently offer a direct cash rebate or tax credit for film productions. However, the Palm Beach County Film & Television Commission provides substantial production support: free one-stop permitting across 50+ municipalities, location scouting, crew referrals, and access to studios and soundstages. The commission reported a record-breaking $260 million in production spend in 2025.
Don’t Overlook the Florida Sales Tax Exemption: It Applies Statewide
While the county Florida film incentives programs above are locally administered, Florida’s Production Sales Tax Exemption (governed by Florida Statute s. 212.08) applies statewide and can significantly reduce your equipment costs on any Florida production.
| Certificate Type | Eligibility | Documentation |
|---|---|---|
| 90-Day Certificate | Short-term / visiting productions | Application to FL Dept. of Revenue |
| 1-Year Certificate | FL-based business (12+ months) | Proof of permanent FL address |
| Annual Resale Certificate | Registered sales tax dealers | Active FL sales tax account |
What About a Statewide Florida Film Tax Credit?
Florida’s statewide tax credit expired in 2016 and has not been renewed. The 2026 Regular Legislative Session ended on March 13, 2026 without passing any new film production incentive legislation. No dedicated film tax credit bill advanced through committee during the session. Film Florida continues to lobby for restoration of state-level incentives. We’ll update this post as new state-level developments emerge. In the meantime, the county programs above represent the most immediate Florida film incentives opportunities for qualifying productions.
Planning Your Florida Production? Start Here.
Navigating the Florida film incentives landscape is just one piece of the puzzle. We’ve published several resources to help visiting and local producers plan successful Florida shoots:
- Broward County Film Incentives 2026: Proven 30% Rebates
- Miami-Dade Film Incentives 2026: What Producers Need to Know
- Orange County Film Incentives 2026: Orlando’s Top Rebate
- Florida Film Location Checklist: Permits, Gear & Safety
- Shipping Film Gear Costs: 5 Ways to Save Your Budget
- The ‘Logistics Tax’: Why Multi-Vendor Rentals Are Killing Your Production Budget
- High-End Miami Photo Lighting: Continuous Gear & Grip
- Aputure 1200D Pro Rental Florida: The Top HMI Alternative
- How the 2025 Southern California Fires Impact the LA Film Industry
- Moving Picture Rental Case Studies
- Production Services & Crew
Frequently Asked Questions About Florida Film Incentives
Q: Does Florida have a statewide film tax credit?
A: No. Florida’s statewide tax credit expired in 2016 and has not been renewed. However, seven individual counties now operate their own local Florida film incentives programs, and the statewide Production Sales Tax Exemption (Florida Statute s. 212.08) still applies to qualifying productions.
Q: Which Florida county offers the highest film incentive rebate?
A: Broward County’s Multiple Project Guarantee (MPG) offers a 30% rebate, the highest percentage of any local program in Florida. It requires a minimum $4M spend per project and at least two scripted projects within three years. The newer Scripted Series Program offers 25% with a $5M cap per season on a $12M minimum.
Q: What is the lowest minimum spend to qualify for Florida film incentives?
A: The City of Miami Beach offers a $10,000 cash rebate for productions with a minimum spend of just $25,000 and at least 3 filming days. For commercials, Jacksonville’s program starts at $75,000. Both are among the most accessible entry points in the state.
Q: Can I stack multiple Florida film incentives on the same production?
A: In most cases, you may only apply to one program per project within a given county. However, the City of Miami Beach incentive is stackable with Miami-Dade County programs depending on eligibility. The statewide Sales Tax Exemption applies on top of any local incentive.
Q: Do I need to use local vendors to qualify for Florida film incentives?
A: Yes. Most programs require a significant percentage of local vendor spending. Miami-Dade’s HIFFP requires 70% local vendors. Broward programs require 50% Broward County businesses. Moving Picture Rental, with locations across Florida, can count toward local vendor thresholds in multiple counties.
Q: When should I apply for Florida film incentives?
A: Always apply before principal photography begins. Most programs do not accept retroactive applications. Miami-Dade’s HIFFP portal opens once per fiscal year. Jacksonville operates first-come, first-served. Contact the local film commission early in pre-production to confirm the current application window.
About Moving Picture Rental:
Moving Picture Rental is Florida’s one-stop shop for all your production services and rental needs. As your on-site production partner, we share our collective filmmaking experience, guiding your team to the right gear and crew for the job.
We provide digital cinema camera rentals, lens rentals, film lighting packages, grip truck rentals, walkie-talkies, and expendables at competitive prices.
We’ll connect you with our network of seasoned camera crews and assistants, grips, gaffers, sound mixers, hair and makeup, and PAs. We’re in the business of helping your production succeed.
Ready to Shoot in Florida? Moving Picture Rental Has You Covered.
Whether you’re chasing a 30% Broward MPG rebate or just need your production to run flawlessly, Moving Picture Rental is Florida’s full-service production partner. We help visiting producers navigate Florida film incentives, supply vetted crews, digital cine cameras, lenses, G&E, production supplies, and 24/7 delivery.
Miami / Fort Lauderdale: (305) 522-1361
Orlando: (407) 674-2054
Fort Myers: (239) 288-0351
Tampa: (813) 296-2737
Or request a quote.
Last updated: April 7, 2026. We update this Florida film incentives guide at least twice per year. Bookmark it and check back before your next Florida production.
Disclaimer: The incentive program details, rebate percentages, eligibility requirements, and application procedures referenced in this post are based on publicly available information from the administering county film commissions and Film Florida at the time of publication. These programs are subject to change at any time, including adjustments to funding availability, application windows, and eligibility criteria. Moving Picture Rental is not responsible for the accuracy of third-party program information and recommends contacting the relevant film commission directly to confirm current details before making production decisions. This post is for informational purposes only and does not constitute financial, legal, or tax advice.
About The Author
David Wells - Moving Picture President
David Wells is the President of Moving Picture Rental, where he has the privilege of wearing many hats -- Producer, Director, Cameraman, and Technologist. An entrepreneur at heart, Wells injects creativity and innovation into every role and helps guide producers and filmmakers with their projects. Call David Wells and his team, and they’ll show you how to make your production an outstanding one.
