Washington

Washington State Film Tax Credit

Type of Incentive Rebate
Benefit Details 30% of qualified spend in state for films and TV series with less than six episodes (including resident labor);35% of qualified spend in state for TV series with more than six episodes (including resident labor);15% of qualified spend in state for commercial productions (including resident labor)

A qualified production is also eligible to receive a 15% rebate on below the line nonresident compensation for each employee with compensation less than $50K, if the production meets the following criteria: at least 85% of labor force is state residents; the nonresident works in the state for substantially the duration of production; and nonresident crew are estimated during application process and confirmed prior to start of production.

 

Project Cap None
Annual Cap $3,500,000
Minimum Local Spend $500,000 for films; $300,000 per episode for television series; $150,000 for television commercial
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy Tax Relief AvailableSales & Use Tax Relief Available
Qualified Production Expenditures Incurred In-State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes 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 June 30, 2027
Film Commission Washington Filmworks
1411 Fourth Avenue, Suite 420
Seattle, Washington 98101Amy Lillard, Executive Director
amy@washingtonfilmworks.org
206.264.0667
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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.