When hunting for filmable locations, producers are focused on

THE
TOP
locations
By Dyana Carmella, Joseph Chianese and Brendon Tom
worldwide
When hunting for filmable locations, producers are focused on several key
elements, such as landscape, infrastructure, crew and travel/lodging logistics, but
the biggest factor always revolves around the bottom line. Just as producers are
keenly aware of the budget for their film, TV, animation and new media projects,
film commissions around the world are striving to offer high incentive packages to
keep filmmakers happy.
There are currently 42 U.S. jurisdictions and 31 foreign jurisdictions offering
strong film/TV incentives, but the most attractive perks involve consistent laws,
processing, funding, infrastructure and favorable exchange rates. To explore the
best offerings worldwide, P3 Update aliened with the Entertainment Partners division EP Financial Solutions, which provides production finance/incentive advice
and services to film, TV, commercial and new media producers around the world.
The alphabetical lists below explores the U.S. and international jurisdictions offering the most lucrative and reliable incentives along with a jaw-dropping buffet of
cinematic scenery.
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FALL 2014
WWW.P3UPDATE.COM17
“The Big Bang Theory” shot in Los Angeles, Calif.
U.S. LOCATIONS
CALIFORNIA
FLORIDA
First, the big news: California is back. Skeptics
were taken aback by the recent signing of legislation AB
1839 by California Governor Jerry Brown, which assured
that the California Film and Television Incentive will receive an additional $230 million to its existing $100 million. The new program will also receive $330 million in
funding each following financial year, which is easing the
worries of the studios currently sending one-hour dramas and TV movies out of state. Eligibility of the credit
has also been expanded by removing budget caps for
studio and independent feature films, while TV series are
eligible regardless of distribution medium. This last point
opens the door for online series, such as those offered by
Netflix, to take advantage of the credit. And that’s not all:
the program offers an additional 5-percent break for visual-effects and music scoring work incurred in the state.
Meanwhile, California still retains an impressive lineup of
top productions, including the TV series “Extant,” “The Big
Bang Theory” and “Modern Family,” and feature films like
Need for Speed and Christopher Nolan’s much-anticipated
Interstellar. www.film.ca.gov
From the big cities of Miami and Orlando to small
beach towns and suburbs, Florida offers quite a range
of spectacular locations to meet the needs of upcoming
film and TV projects. The state also offers an impressive
list of film commissions that all work together to ensure
that each production runs smoothly, such as Dolphin Tale
2. Florida’s 20-to-30-percent transferable tax-credit program was so successful that the $296 million allocation is
already gone. An economic study released by the MPAA
indicates a 4.7 ROI for the program, with the expectation
of more money being added to the Florida program in
2015. www.filminflorida.com
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FALL 2014
GEORGIA
Without a doubt, one of the standout states of
2014 has been the Peach State. Georgia’s booming film
economy is growing at a rapid speed, hosting a steady
stream of film productions like Dumb and Dumber To,
The Hunger Games: Mockingjay Part I, The Good Lie and
No Good Deed and TV shows like “The Walking Dead” and
“Tyler Perry’s Single Mom’s Club.” And it was recently an-
film
in the world
all in one
The Florida Office of Film & Entertainment
Florida Office of Film and Entertainment | www.filminflorida.com | Follow us: www.facebook.com/filminflorida
Contact the Florida Office of Film and Entertainment: (877) FLA-FILM or 310-241-0116
30%
Film Tax Credit
www.film.illinois.gov
State of Illinois
Department of Commerce
& Economic Opportunity
nounced that Chris Evans will head south to shoot the
Marvel sequel Captain America 3 in the state. Georgia
currently offers producers a 20-percent (and added
10-percent logo uplift) transferable tax credit as well
as a strong crew base. And Pinewood Studios is building state-of-the-art soundstages to take advantage of
the influx of productions. www.georgia.org
HAWAII
Hawaii is the leading tropical filming destination in the U.S. Featuring a diverse natural environActress Shailene Woodley in Divergent, shot on location in Illinois
ment, the state is made up of eight main islands with
© 2013 - Summit Entertainment
each offering uniquely mind-blowing characteristics.
Hawaii is also home to a slew of reefs, shoals, mounto come out,” adds Matsuoka. “[Just look at] the endless
tains, volcanos, rainforests, small towns, beach commustream of guest talent that has appeared on the new itnities and cities, some of which served as hosts for the
eration of ‘Hawaii Five-0.’” www.filmoffice.hawaii.gov
popular TV series “Hawaii Five-0” and the blockbuster film
Godzilla. “Hawaii has long been a favorite location for HolILLINOIS
lywood due to its distinctly ‘not in America’ looks while
still being part of the U.S., with all of the benefits and se
When you’ve got the city of Chicago at bat on
curity that offers,” says Location Manager Kent Matsuoka.
your team, it can be pretty easy to entice producers to
“[Benefits include] the U.S. dollar, English language, no
suit up and join the game. The city and the entire state of
passport/customs requirements, and first world infraIllinois boast some of the most breathtaking modern and
structure. [And] the best reason for shooting in Hawaii is
historical locations. Recent productions shot in Illinois inthat it’s close enough to fly an actor out for a couple of
clude the films Divergent, Transformers: Age of Extinction
days, with many flights and carriers making the run every
and Jupiter Ascending and the hit TV shows “Shameless”
day out of LAX and most major west coast cities.”
and “Chicago Fire.” The state’s 30-percent transferable tax
Hawaii currently has a 20- or 25-percent refundcredit has once again been renewed, pushing the sunset
able tax credit as well as a 5-percent increase in an efdate all the way to May 2021. There’s an additional bofort to compete with other state offerings. There are also
nus of up to 15 percent on labor expenditures for the
plenty of first-class accommodations easily accessible
employment of residents from geographic areas of high
to Hawaii’s popular locations. “Just the excuse of going
poverty or unemployment, so the credit can actually
to Hawaii can be reason [enough] to convince someone
reach
a whopping total of 45 percent. Illinois is
also the only state with a production incentive program that includes a diversity provision.
www.film.illinois.gov
LOUISIANA
L-R: Actors Robert Downey Jr., Vera Farmiga and Director David Dobkin on
the set of the Warner Bros. Pictures’ and Village Roadshow Pictures’ drama
The Judge, shot on location in Massachusetts
Photo Credit: Claire Folger ©2014 Warner Bros. Entertainment Inc.
Louisiana has been a production
giant for much of 2014 with a stream of
star-powered blockbusters lining up to
take advantage of the state’s incentives.
Louisiana’s up-to-35-percent transferable tax credit consistently attracts
TV shows like “American Horror Story:
Freak Show” and slew of studio features, such as Dawn of the Planet of the
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Apes, 22 Jump Street, The Fantastic Four, Pirates of the Caribbean: Dead Men Tell No Tales and the recently released
Left Behind, starring Nicolas Cage and Lea Thompson. It
was also just announced that Sylvester Stallone will shoot
some intense action sequences in Louisiana for the fifth
installment of his Rambo film franchise. For a complete
list of film commissions visit:
http://www.louisianaentertainment.gov
MASSACHUSETTS
Massachusetts currently still offers its reliable
25-percent transferable tax credit, which has attracted
the film productions for the sequel Ted 2 (directed by Seth
MacFarlane and starring Mark Wahlberg), R.I.P.D. (starring
Ryan Reynolds and Jeff Bridges) and the Oscar contender
The Judge (starring Robert Downey, Jr. and Robert Duvall).
The state is not only known for featuring a wide array of
period locations that range as far back as the 1600s. With
its vast architectural options and a supportive incentive,
it’s no surprise why Massachusetts continues to make the
cut year after year. www.mafilm.org
NEW MEXICO
New Mexico remains a film hotspot, thanks to its
25- or 30-percent film production tax credit (the 5-percent
bump is for TV series and resident labor) and a standalone
25-percent postproduction tax credit, both of which are
refundable. Big budget features, like Transcendence and
The Lone Ranger, and TV projects alike have utilized New
Mexico’s cinematic locales as a backdrop. AMC’s “Breaking Bad” just ended its six-year run of filming five seasons
in the state just in time to start shooting its spinoff show
“Better Call Saul” in New Mexico. In a recent conversation,
Albuquerque’s Director of Communications in the Office
of the Mayor Dayna Gardner spoke about the financial
impact high-profile productions have had on the city.
“The industry provides jobs for our citizens that are highpaying and creative,” she states. “Local companies also
benefit from having a production here, like lumber companies, hotels and restaurants, travel agencies [and] sign
companies.… In fact, almost all local businesses profit in
some way. When ‘Breaking Bad’ was filming, the directspend-per-episode shot over eight days was approximately a million dollars to the city.” www.nmfilm.com
NEW YORK
The Big Apple takes enticing productions to
a whole new level, as New York Governor Andrew
Cuomo has just extended the state’s incentive program to 2019 along with an additional $2.1 billion
in film funding. New York currently offers a 30-percent fully refundable tax credit on qualified production and postproduction expenses incurred in the
state, as well as a 30- to 35-percent postproduction
credit on qualified post expenses incurred in-state
(for projects not eligible for the film production tax
credit program). There’s also a commercial production credit of 5 percent, a 20-percent annual growth
credit (with applications submitted annually), and
sales-tax exemptions.
Cuomo’s dedication to keep productions
happy has led to further enhancements, most notably a 10-percent BTL cost uplift to film outside the
metro area in specified Upstate New York counties
(beyond Albany) — and this can extend the 30-percent New York metro credit up to 40 percent on
film-production costs. TV variety and talk shows can
also qualify, much like NBC’s “The Tonight Show” and
“America’s Got Talent.” Other New York productions
include Steven Soderbergh’s new Cinemax series
“The Knick,” Jenji Kohan’s “Orange Is the New Black”
and the feature films A Walk Among the Tombstones
(starring Liam Neeson), St. Vincent (starring Bill Murray, Naomi Watts and Melissa McCarthy), the starstudded comedy This Is Where I Leave You and Birdman staring Michael Keaton. And to serve upstate
productions, Empire Visual Effects will create 150
new visual effects and other postproduction jobs in
Buffalo within five years. www.nylovesfilm.com
TEXAS
As the home of sprawling cities like Houston, Dallas, San Antonio and Austin, it’s no surprise
why the Lone Star State rounds out our top ten for
the U.S. The sheer size of the state is enough to lure
productions, with its diverse array of landscapes and
geological features. Texas also boasts an up-to-22.5percent grant program for film and television projects that has kept new Film Commissioner Heather
Page busy with nonstop applications. Recent projects utilizing everything Texas has to offer include
the newly released Men, Women & Children (starring
Adam Sandler and Jennifer Garner), Paramount’s
summer blockbuster Transformers: Age of Extinction
and the NBC sci-fi series “Revolution.”
www.governor.state.tx.us/film
Vince Gilligan, Peter Gould and Bob Odenkirk in
“Better Call Saul,” shot on location in New Mexico
© 2014 AMC
L-R: Actors Tina Fey, Jason Bateman and Director Shawn Levy
on the set of Warner Bros. Pictures’ dramatic comedy
This is Where I leave You shot in New York
Photo Credit: Jessica Miglio
© 2014 Warner Bros. Entertainment Inc.
Actors Adam Sandler, David Denman and Dean Norris in
Men, Women & Children, shot on location in Texas
Photo by Photo credit: Dale Robinette - © 2014 Paramount
Pictures. All Rights Reserved.
INTERNATIONAL LOCATIONS
ABU DHABI
Abu Dhabi really is like no place on Earth. The city
is vibrant and alive, with its Arab heritage inspiring the
sprawling architecture, and the fantastically hot desert climate produces the sunniest of blue skies throughout the
year. Abu Dhabi also offers a highly attractive 30-percent
cash rebate, the likes of which is enough to entice muchanticipated franchise productions like Disney’s Star Wars:
Episode VII and Universal’s Fast and Furious 7. Since 2012,
Abu Dhabi’s incentive program has functioned without a
funding cap and continues to offer additional bonuses,
such as free international travel (when booking with Etihad Airways), free scouting assistance and no sales tax.
www.film.gov.ae
AUSTRALIA
centives are the Location Offset at 16.5 percent; the Post,
Digital and Visual Effects Offset (PDV) at 30 percent; and a
Producer Offset of 40 percent for qualifying feature films
and 20 percent for qualifying TV productions and documentaries (which include official co-production treaties).
www.ausfilm.com.au
CANADA
Canada continues to thrive. With an army of film
offices working overtime in Alberta, British Columbia,
Manitoba, Ontario, Québec and Yukon, just to name a
few, Canada is more than ready to exceed expectations.
The country is known for its stunning locations, highly
skilled crews, production service companies and incentives that will put a smile on producers’ faces. Recent
films shot in Canada include Christopher Nolan’s Interstellar (which utilized Alberta) and X-Men: Days of Future
Past (Québec). And the upcoming drama The Revenant,
which stars Leonardo DiCaprio and Tom Hardy, will shoot
in British Columbia and Alberta in 2015. Canada’s generous film incentives vary depending on each region. For a
complete list of incentives and commissions,
visit www.ep.com/canada/.
A filmmaker’s dream locale, Australia is a country
that exudes scenic beauty in every direction, and there
are a host of film commissions ready help productions
with any and all requests. Recent Aussie productions include Warner Bros. The Great Gatsby and Fox’s The Wolverine, and it was recently announced that Disney’s Pirates
of the Caribbean: Dead Men Tell No Tales will send its stars
and pirates to film in Queensland.
“Disney is pleased to be working
with both the Australian government and Queensland government
as we prepare to set sail on our next
Pirates adventure,” says Philip Steuer,
senior VP of physical production at
Walt Disney Studios. “Queensland
has an incredibly diverse landscape
and Australia’s robust entertainment
industry, and many accomplished
craftsmen will provide a fantastic
home base for our production.”
Australia’s Screen Production incentive program currently
offers tax-based incentives and proActor Michael Fassbender in X-Men: Days of Future Past, shot on location in Canada
vides a cash rebate to producers on
Photo by Photo: Alan Markfield - © TM and © 2013 Marvel and Subs. TM and © 2013
Qualifying Australian Production
Twentieth Century Fox Film Corporation. All rights reserved.
Expenditures (QAPE). The three inWWW.P3UPDATE.COM25
financial incentive offers a healthy 20 percent
of qualifying local spends, and the country
takes pride in having reimbursements be an
easy and straightforward procedure.
www.filminiceland.com
IRELAND
Actors Adrien Brody and Tony Revolori in The Grand
Budapest Hotel, shot in Germany
Photo by Martin Scali
GERMANY
Germany boasts an extraordinary history in cinema that serves as a foundation for its capabilities as a
modern production hub. Fox Searchlight’s Grand Budapest Hotel and Sony/Columbia’s The Monuments Men
recently chose Germany as a filming destination, as the
country offers professionally
trained English-speaking crews
and studios that meet the highest standards in film technology.
Germany is also cherished for its
timber-frame old towns and contemporary architecture. Meanwhile, the country stays busy by
offering film and TV productions
a 20-percent cash grant.
www.location-germany.de
Over the past few years, Ireland has developed a well-deserved reputation as one
of the top places to shoot. It now stands out
on the global production map, courtesy of its
high-profile filming locations that have well
served projects like the HBO adventure/fantasy
series “Game of Thrones.” With its breathtaking
scenery, experienced crews and outstanding
studios, Ireland is more than equipped to tackle any film of TV project. The country’s current
incentive program has been extended to 2020,
with the benefit increasing from 28 percent to 32 percent
in 2015. In addition, up-front production funding is paid
in cash on the first day of shooting or on financial closing.
The program is capped at 80-percent global spend of up
to 50 million euros, and the amount spent on the Ireland
production must at least equal the amount of investment
eligible for tax relief.
www.irishfilmboard.ie
ICELAND
Scenic clouds, sunsets
and falling snow all make Iceland
the place where filmmakers can
attain shots never thought possible. This daring land mass south
of the Arctic Circle is packed with
lava fields, mountains, glaciers,
rivers, oceans, fjords and towns of all shapes and sizes.
Offering a wealth of cinematic possibilities, Iceland can
double as a faraway fantasyland as well as a distant planet. Recent productions shot in Iceland include the studio
films Ben Stiller’s The Secret Life of Walter Mitty, Noah and
Oblivion and the hit TV series “Game of Thrones.” Iceland’s
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FALL 2014
Actors Rory McCann and Maisie Williams in
“Game of Thrones,” shot in Ireland
Photo by Helen Sloan
MALAYSIA
Malaysia features coastal plains, forested hills
and mountains as well as ideally warm tropical weather
year-round, making it one of the most utilized film locales
in Asia. It also offers producers state-of-the-art studios,
the latest production equipment, green-screen facilities,
broadcast studios, VFX and digital postproduction facilities, and there are more than 70 production-centered
companies ready to assist filmmakers. Incentives-wise,
Malaysia offers a 30-percent cash rebate and low production costs. Additional perks include the recent opening of
Pinewood Iskandar Malaysia Studios (PIMS), whose name
alone guarantees top-quality production values. The
Weinstein Company is already booked to shoot its new
Netflix series “Marco Polo” at PIMS.
www.filminmalaysia.com
NEW ZEALAND
Mainland New Zealand features North and South
Islands to create one of the greatest filmic backdrops in
cinematic history. With jaw-dropping landscapes and an
experienced crew base, it’s clear why this Southwestern
Pacific gem makes our list every year. In April 2014, the
Screen Production Incentive Fund and Large-Budget
Screen Production Grant was replaced by the New Zealand Screen Production Grant (NZSPG), which offers cash
grants to key film, TV and animation projects that achieve
a certain level of qualifying NZ expenditures (QNZPE).
Productions with significant New
Zealand content are eligible for a
cash grant of 40 percent, while inPeter Jackson (left) of The Hobbit: The Desolation of Smaug
ternational productions are eligible
shot on location in New Zealand
for 20 percent (with a 5-percent upPhoto by James Fisher - © 2012 Warner Bros. Entertainment
lift for productions that can demonInc. and Metro-Goldwyn-Mayer Pictures Inc.
strate significant economic benefits
to New Zealand). And the revamped
Post, Digital and Visual Effects (PDV)
Grant offers eligible productions
a 20-percent cash grant of QNZPE
with a 5-percent uplift for economic
NZ benefits).
The presence of Peter Jackson’s
acclaimed visual-effects house
Weta Digital in Wellington remains
a big draw for local and visiting producers, as the facility offers a full
suite of digital production services
for feature films and commercials.
Not only did Weta Digital play a
large postproduction role in The
Zoe Saldana, Bradley Cooper, Chris Pratt, Vin Diesel and Dave Bautista’s
characters in Guardians of the Galaxy shot in the United Kingdom
© 2013 - Marvel Studio
matic locations, including lush green hills, crystal
blue waters and the sprawling city of Cape Town.
Cape Town Film Studios is backed by national,
provisional and local governments as it lures bigbudget Hollywood productions like the Nelson
Mandela biopic Long Walk to Freedom, the Adam
Sandler comedy Blended, The Giver (starring Jeff
Bridges and Meryl Streep) and the Reese Witherspoon drama The Good Lie.
www.southafricanfilmcommission.com
L-R: Actor Okwar Jale, Director Philippe Falardeau and Actor Kon Akoue
Auok on the set of the drama The Good Lie , shot on location in South Africa
Photo Credit: Kelly Walsh
Copyright: ©2014 Black Label Media, LLC
Lord of the Rings and The Hobbit film franchises, but it also
provided work for Hollywood blockbusters like X-Men:
The Last Stand and Fantastic 4: Rise of the Silver Surfer.
www.nzfilm.co.nz
SOUTH AFRICA
South Africa has received notable attention in
2014 for its stunning landscapes, professional studios
and a 20-to-25-percent cash rebate. Its coastline stretches over 1,500 miles while offering a wide range of cine-
UNITED KINGDOM
Across the pond, the United Kingdom
has built a film empire that continually attracts
films like Guardians of the Galaxy, Fast & Furious 6,
Star Wars: Episode VII and the upcoming Brad Pitt war flick
Fury, as well as the new Starz TV series “Outlander.” The UK
touts an extensive crew base of highly skilled technicians
and an impressive lineup of film studios, including Pinewood, Shepperton and Warner Bros./Leavesden just to
name a few. The UK also offers a 20- or 25-percent refundable tax credit that has been so successful with features
that it now also serves high-end television and animation
projects. www.britishfilmcommission.org.uk