UNITED STATES OF AMERICA FILMING INCENTIVES

California Film and TV Tax Credits

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend25.00
Financial cap per production1000
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? Yes
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 percentage of the film that must be shot in the region: 75.00%
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - Free use of buidings/facilities/services within jurisdiction
  • - Incentive is a non-transferable; Use to offset income, sale or use taxes for publicly traded companies. Incentive is transferable for independent companies. - Publicly traded companies receive 20% benefit of spend, Independent and Relocating TV series in first program year receive 25% - Qualifying formats are as follows: Feature film - scripted, TV film, series, mini-series, pilot - scripted - TV series episodes must be 40 minutes in length, relocating TV series may be 30 minutes. The following conditions apply: - There is a financial cap of USD10,000,000 qualified spend for independents and USD100,000,000 for non-indies. - Minimum budget for feature films USD1,000,000. - Non-local crew qualifies for incentive if working in qualified positions in the state - Directors/producers/actors/writers do not qualify - Career readiness requirement (see CFC website) - Project must spend 75% of budget or shoot 75% of principal photography in California - Jobs ratio ranking system based on qualified spend in areas of job creation and other factors. - Intrastate travel within CA qualifies as expenditure - No location fees to film on state properties - Reimbursement for monitors - Local hotel taxes exempt after 30 days - Location assistance in coordination with over 50 in-state film offices - Publicly traded companies may receive additional 5% credit for out of LA zone filming, music scoring & track recording by musicians. Also visual effects spend of at least 75% of VFX budget or min. USD10 million in qualified VFX expenditures in CA - Abundant and well-trained talent pool; state of the art facilities and equipment; Diverse location; lovely climate

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