UNITED STATES OF AMERICA FILMING INCENTIVES

Washington DC: Rebates

Overview

Type of incentive
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
  • - Music videos
  • - Short films
  • - Training programmes
  • - Reality TV
  • - News, current affairs, panel discussion programming
  • - Public events/sports production
  • - Variety entertainment programming
Qualifying productions

    Specifics

    Benefit as a % of spend
    Financial cap per production-
    Do I have to register/set up a company?
    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? No
    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? No
    Criteria to access the benefit
    • - Minimum spend 250000 (in local currency)
    When will the benefit/incentive be received?
      Additional incentives or advantages
      • - Rece tour assistance, location finding service
      • - Varies – 21% on qualified expenses not subject to taxation in DC; 30% for BTL resident crew; 42% for qualified expenses subject to taxation. The program is under revision. However, projects are being reviewed on a case by case basis. Washington DC does not charge for shooting permits. DC Film & TV can supply a Film DC incentive card for a 10% discount from all participating businesses.

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