|Benefit as a % of spend||0.00|
|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?|| No|
|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?|| No|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 0.00%
|When will the benefit/incentive be received?|
|Additional incentives or advantages|
- - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - The City of Los Angeles will provide, free use of any available, city-owned locations for filming.
Entertainment Production Tax Cap: Tax liability is $145 for the first $5 million in production cost plus $1.30 for each additional $1,000 or fractional part thereof (maximum tax liability not to exceed $9,100).
Business Tax Exemptions: Business tax exemptions are available for qualifying new businesses, small businesses, and creative artists. Reduced tax rates are available to motion picture production businesses as well as businesses taxed on gross receipts.
Creative Artist Tax Exemption: No tax is required to be paid by a person for gross receipts attributable to "Creative Activities" unless the total taxable and nontaxable gross receipts exceed $300,000 annually.