Thresholds side by side
Minimums are set to match the kind of production a program wants. Low thresholds suit indie features and local series. High ones target large studio work.
| Program | Minimum | Measured on |
|---|---|---|
| Louisiana Motion Picture Production Program | $300,000 in-state spend ($50,000 for Louisiana screenplay productions) | In-state expenditure |
| Georgia Entertainment Industry Investment Act | $500,000 a year, one project or several from the same company | Qualified Georgia spend |
| New Zealand rebate for international productions | NZ$4 million for live action (from 1 January 2026) | QNZPE |
| Australia Location Offset | A$20 million for films | QAPE |
Check the program page for your format. Many programs set different thresholds for series, documentaries, or post-only work, and New Zealand's threshold for productions that started photography before 2026 was higher.
How close is too close
Say a producer plans a $1,100,000 shoot in Georgia and the accountant estimates $560,000 of qualified spend. That clears $500,000 by $60,000, about 11%. Now picture moving four shoot days of cast travel and a stage build across the state line, or post going to Los Angeles instead of Atlanta. Each change pulls qualified spend down, and a $60,000 margin disappears quickly. When a threshold is this close, the line producer should flag every scheduling or vendor decision that affects in-state spend.
The math of missing is harsh. At Georgia's combined 30%, $560,000 of qualified spend earns $168,000. At $490,000 it earns nothing.
Common mistakes
Measuring the threshold against the total budget instead of qualifying spend is the obvious one. A quieter mistake is assuming a program that applies to features applies the same number to a pilot or a limited series. Another is timing: some programs apply the test per tax year, others per project, so a shoot that crosses 31 December can split its spend across two years.
Related terms
Minimum spend is always measured on qualified spend, so the two terms go together in any finance plan. Programs with high thresholds, such as Australia's location offset, sit alongside separate programs for smaller local work like the producer offset. Run a threshold check with the incentive calculator and compare states in best states for film tax incentives.