|Benefit as a % of spend||25.00|
|Financial cap per production||0|
|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 for non-independent companies; 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 in CA receive 25%
- There is a financial cap of USD10 million qualified spend for independents and USD100 million for non-indies
- Qualifying formats are as follows: Feature film - scripted, TV film, series, mini-series, pilot - scripted
Minimum 75% of the film must be shot in the region, or 75% of the production budget must be utilised for goods, services, and/or wages within California.
- 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 Career Pathways Program payment for approved projects (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 - 5% additional credit for local hire labour
- Abundant and well-trained talent pool; state of the art facilities and equipment; Diverse location; lovely climate