West Virginia Film Industry Investment Act


Type of incentiveTax Credit
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)
  • - Music videos
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend27.00
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 25000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - 27% transferable tax credit for all labor and qualified purchases, plus an additional 4% on total spend if 10 or more residents are employed full-time during principal photography. The state also offers an exemption from sales tax on qualified projects. Still commercial photography is also eligible. Sales Tax exemption: 6% at point of purchase, but excluding fuel & food. Lodging Tax Exemptions: Exemption from the local hotel/motel tax (varies per region, but ranges from 0-6%) on lodging stays in excess of 30 consecutive days per person. This is an automatic exemption and available to anyone, no registration with the state is required. River On Demand™: The flow of the Gauley River can be modulated to suit production in November. A complimentary service made possible by the US Army Corps of Engineers, Huntington District, safety issues take precedence and advance notice is required.