Live Theater Tax Credits Available to For-Profits and Nonprofits

Kalyn King, Program Officer

Massachusetts just took a big step to put more productions in the spotlight, and more money back into performing arts organizations’ budgets.

The new Live Theater Tax Credit Pilot Program is an initiative that will award up to $7 million a year in state tax credits to qualifying productions staged here in the Commonwealth. It’s designed to attract major shows, encourage new work, and give Massachusetts organizations a financial boost. This program is being managed by the Mass Office of Travel and Tourism in partnership with the Mass Office of Business Development.

Applications for the credit opened July 15, 2025 and close August 26, 2025 at 5pm. Because it is a pilot program, this might be your only chance to apply. While awarded credits can be redeemed over the next 5 years, future application cycles are not guaranteed and depend on demand from the field and other factors.

For-profits and nonprofits can apply for the tax credits, as long as they’re producing, co-producing, or presenting a qualifying show. Credits are non-refundable, may be carried forward up to five years, and are transferable. This is a big deal for nonprofits that don’t pay income taxes themselves – you can turn your credit into actual cash by transferring (selling) it to another entity, directly, or through a broker.

To apply, you choose one production that meets the program’s definition of an “Eligible Theater Production.” The amount of the tax credit you could receive is based on the production costs in Massachusetts for that production.

Your production needs to:

• Have at least $100k in eligible costs, be a live-stage musical theater, dance, or theatrical production performed multiple times a week for at least one week.
• Be performed in a “Qualified Production Facility” (175+ seat venue, open to the public) in Massachusetts.

AND

• Be a “Regional Professional Theater Production” (a live stage production with a professional paid cast and crew).

OR

• Be destined for Broadway, Off-Broadway, or a National Tour.

Learn more about detailed eligibility information and definitions. Contact the Live Theater Tax  Credit office with any questions.

WATCH: Live Theater Tax Credit Program Overview by Mass Office of Travel & Tourism