Washington D.C.

Washington DC film tax credits and incentives

Type of Incentive Rebate; refundable; non-transferable
Benefit Details 35% of qualifying spend in state subject to D.C. tax, or 21% of spend in state not subject to D.C. tax; 30% of resident labor, 10% nonresident labor.
Project Cap None
Annual Cap Discretionary
Minimum Local Spend $250,000
Loan-Out Company Considerations None
Additional Exemptions None
Qualified Production Expenditures Incurred in State; In-State Vendors, Fringes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  Contact us for more details.
Sunset Date None
Film Commission Office of Motion Picture & Television Development
200 I Street, SE
Washington, DC 20003
Crystal Palmer
Film@dc.gov
202.727.6608
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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.