Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 15% of qualified spend in state (including labor) with a bonus 5% for filming in economically distressed area. Additional credit for resident labor as follows:

  • For in state spending between $250K and $1M, 10% of resident labor.
  • For in state spending over $1M, 20% of resident labor.
  • For first time industry employees who are residents, 10% of their labor.

The production is required to make its best faith effort to film at least 50% of principal photography days in state.

Project Cap None
Annual Cap $6,500,000
Minimum Local Spend $250,000
Loan-Out Company Considerations None
Qualified Labor Resident and Non-Resident. First $1M of labor per employee is qualified.
Sunset Date January 1, 2019
Film Commission Virginia Film Office
901 East Byrd St
Richmond, VA 23219

Andrew Edmunds, Director
aedmunds@virginia.org
800.854.6233