"A Perfect Getaway" opens nationwide today, with ads touting it as a thriller about newlyweds and murderous intrigue along Kaua'i's Napali Coast.

But the film's stars, Milla Jovovich and Steve Zahn, never set foot on the Kalalau Trail, where the action supposedly takes place.

Instead, Puerto Rico serves as a body double for Kaua'i for much of the film.

According to the Internet Movie Database, most of the film was shot at Aguadilla, Puerto Rico, and other locales in the U.S. commonwealth, including several hotels in San Juan. A cave sequence was shot in Jamaica.

The only glimpses of the Garden Island come from sweeping aerial and background shots from a little more than a day of filming on Kaua'i.

A spokesman for Relativity Media, producer of the film, said the decision to go to Puerto Rico was based on money. Puerto Rico offers a 40 percent tax credit, while Hawai'i's credit is 15 percent to 20 percent, depending on whether the movie is filmed on O'ahu or the Neighbor Islands.

"A Perfect Getaway" is one of the movie trailers played on the Puerto Rico Film Commission's Web page, which touts the Caribbean archipelago as having "serious film business and tax incentives."

"Puerto Rico's 40 percent tax credit is one of the highest incentives of any community," the Web site says.

Donne Dawson, head of the Hawai'i Film Office, said Hawai'i was in the running for the picture and that producers had talked with her about the project. Dawson said the filmmakers wanted to shoot the film along the Kalalau Trail, but didn't have a good idea of the logistics involved.

"They probably would have had to use boat and helicopter support to make it happen," Dawson said.

"I think that contributed to their decision, along with the tax incentives."

Dawson said Relativity Media's decision to go to Puerto Rico shouldn't be construed as the start of a trend because film and television companies take more factors into account than just tax incentives.

"It's true we do exist in a highly competitive environment. Having the well-developed infrastructure and support system in place for productions that come here is really important."

She said Puerto Rico's film industry isn't as mature as Hawai'i's and probably caused the makers of "Getaway" to ship in more equipment and crew than it would have had to in Hawai'i.

It also helps to examine what qualifies for the tax credits closely. In Puerto Rico, the credit is calculated on the amounts paid to Puerto Rico residents and companies, and travel booked through local travel agencies.

"You've got to take a look at the fine print," Dawson said.

The production must film at least half of the photography in Puerto Rico or make at least $1 million in payments to residents or businesses there to qualify.

Dawson said Hawai'i's tax credit qualifications are more generous, counting resident and nonresident wages, transportation and shipping of equipment toward the tax credit, which has a lower floor than Puerto Rico's — a minimum of $200,000 must be spent here to qualify.

Hawai'i also features a refundable credit, meaning anything above what's owed for taxes is rebated to the producers, Dawson said.