Disney Exec, Top Producers Say ‘Real Competition Is No Longer in Tax Incentives’: Local Talent and Efficient Film Commissions and Producers Are Key

Disney executives and major producers are repositioning how studios evaluate filming locations, moving beyond tax incentives as the primary draw. The shift reflects a maturation in global production markets where Costa Rica exemplifies the new competitive landscape.

Speaking at industry forums, Disney leadership and top producers stressed that local talent pipelines, efficient film commissions, and experienced producers now carry more weight than financial breaks. This recalibration challenges the decades-old model where states and countries competed primarily on rebate percentages and tax credits.

Costa Rica's trajectory illustrates the point. Since "The Lost World: Jurassic Park" shot there in 1997, the country transformed from a nonexistent film market into a festival powerhouse. Its productions now win awards at Cannes and Berlin, drawing international projects and developing indigenous creative talent simultaneously. The nation built this advantage not through aggressive tax packages but through infrastructure, crew expertise, and streamlined permitting.

The broader implication affects production hubs globally. Georgia, Louisiana, and other traditional incentive-driven locations face pressure to compete on substance rather than just subsidy. Studios increasingly value predictable shooting schedules, skilled department heads, and experienced local producers who understand regional logistics. Tax breaks remain relevant but function as tiebreakers rather than dealmakers.

This evolution reflects post-pandemic production realities. Streamlined workflows and local problem-solving matter more when international supply chains remain fragile. A committed local producer who prevents delays proves more valuable than a 25 percent rebate that disappears into accounting adjustments.

Producers also acknowledged that audiences now factor into location decisions. Streaming platforms want content that reflects diverse geographies and cultures. Costa Rica's natural landscapes and bilingual workforce appeal to global audiences seeking authentic storytelling outside traditional Hollywood backdrops.

The comments from Disney and established producers signal a structural shift in how the industry allocates production budgets. While incentive packages will