|Benefit as a % of spend||25.00|
|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.