Live Performance Tax Incentives
Louisiana’s musical and theatrical production income tax credit program is open to concert, theatrical and other live productions that originate or debut in the State of Louisiana. The musical and theatrical production income tax credit for infrastructure projects is available to state certified higher education musical or theatrical infrastructure projects. There is a $100,000 minimum in-state expenditure requirement.
- Provides a 7.2% tax credit for certified Louisiana expenditures between $100,000 and $300,000.
- Provides a 14.4% tax credit for certified Louisiana expenditures between $300,000 and $1,000,000.
- Provides a 18% tax credit for certified Louisiana expenditures over $1,000,000.
- Provides an additional 7.2% tax credit for payroll expenditures to Louisiana residents.
- No cap on production expenditures.
- The tax credit is refundable or transferable on a one time basis.
- Additional tax credits are available when employing students enrolled in Louisiana.
For more information and an application please visit Louisiana Entertainment.