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The Punisher was shot on location in Tampa, Florida, and surrounding environs in mid to late 2003. It was distributed by Lions Gate Entertainment in North America, although Artisan Entertainment, which produced a 1989 film adaptation of The Punisher, financed and co-distributed the film with eventual Artisan owner Lionsgate, while Columbia Pictures distributed the film in non-North American countries.
The film's story and plot were mainly based on two Punisher comic book stories: The Punisher: Year One and Welcome Back, Frank, along with scenes from other Punisher stories such as Marvel Preview Presents: The Punisher #2, Marvel Super Action Featuring: The Punisher #1, The Punisher War Zone, and The Punisher War Journal.