LAtax_creditmixed

Digital Interactive Media & Entertainment Sector (DIMES)

DIMES · Louisiana

Summary

25% credit on payroll for Louisiana residents, 18% on digital production expenditures. Two additive components; see benefit_components.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: transferable_only
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Benefit components (2)

Name	Label	Benefit	Group
payroll_resident	25% of payroll for Louisiana residents	25% of payroll	—
production_spend	18% of digital production expenditures	18% of qualified_capital_investment	—

Hard requirements (1)

industry_keywordProject must be in the digital interactive media and entertainment sector

Preference / tiering rules (0)

None.

NAICS industries (3)

5151 Radio and Television Broadcasting
5121 Motion Picture and Video Industries
5112 Software Publishers

Geo zones (1)

statewide — · Statewide (Louisiana-based digital production)

Tags (1)

requires_application: true

Tax bases

corporate_income_taxprimary

Source

https://www.opportunitylouisiana.gov/incentives

LA RS 47:6007-3

Last verified: 2026-04-22