West Virginia

West Virginia Film Tax Credit

Type of Incentive Transferable tax credit
Benefit Details 27% of qualified spend in state; additional 4% available if 10 or more state residents hired full time
Project Cap None
Annual Cap $5,000,000
Minimum Local Spend $25,000
Loan-Out Company Considerations Loan outs qualify if subject to state income tax
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; 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 None
Film Commission West Virginia Film Office
90 MacCorkle Avenue, SW
South Charleston, WV 25303Pam Haynes, Director
pamela.j.haynes@wv.gov
304.957.9382
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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.