The South Carolina Motion Picture Incentive Fund


Type of incentivePayroll Tax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
  • - Commercials (TV, theatrical, online)
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend25.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum spend 1000000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - Free use of buidings/facilities/services within jurisdiction
  • - 25% on all in-state Wages; 20% on all out-of-state Wages; 30%+ on Supplies Sales Tax Exemption on spend over US$250,000. Location fee free on all state-owned property. There is a $1 million hire cap for both resident and non-resident cast and crew wages. Wages paid to loan-out and personal service corporations also qualify for the rebate if South Carolina withholding tax (2% for loan-outs) is paid. Any production over $250,000 may apply to qualify for an exemption of the 5-13.5% sales/use tax, and accommodations tax. Applications require a $500 processing fee.