California Film Tax Incentives

Producing a film in California offers many advantages to the film maker, not the least of which are the California film tax incentives. KPM Film Credit Advisors works regularly with the leading studios and production companies and help you understand the California Film & Television Tax incentive Program and receive up to a 25% tax incentive for filming your next project in California.

California Film Tax Incentives and Information

California Film Tax Incentives

Type of Incentive Tax credit; non-refundable; non-transferable (except for independent films); 5 year carry forward
Benefit Details 20% of qualified spend in state for features, MOWs, miniseries, and new television series; 25% of qualified spend in state for relocating TV series and independent films. Only productions with 75% or more of production days or production budget within the state are eligible.
Project Cap None, however feature film budget cap of $75,000,000 and independent film budget cap of $10,000,000
Annual Cap $100,000,000 per fiscal year
Minimum Local Spend Minimum budget of $1M for features, independent films, or new TV series for Basic Cable; $500,000 budget for MOWs or miniseries
Loan-Out Company Considerations Payments to loan-outs qualify except for payments to non-qualified individuals. Fringes on loan-outs do not qualify.
Additional Exemptions Hotel Occupancy Tax Relief Available.
Sales & Use Tax Relief Available.
Qualified Production Expenditures Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor. Any costs prior to the credit allocation letter or 30 days after the final elements do not qualify. Dual producer and BTL on screen credit qualify up to $100,000. Contact us for more details.
Qualified Labor Resident and Nonresident, Below the Line. Contact us for more details.
Sunset Date June 30, 2015
Film Commission California Film Commission
7080 Hollywood Blvd, Suite 900
Hollywood, CA 90028Amy Lemisch, Director
323.860.2960Nancy Rae Stone
Tax Credit Program Director
323.860.2960
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Learn more about the California Film Tax Incentive

 
California Film tax incentive program may be a great reason to consider CA for your next production. KPM Film Credit Advisors knows the studios and the regulations and can guide you through the California film tax incentives program from in-state or if you are coming to California to shoot. Call us today at (781) 849-5357.

NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C. for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.