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California

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • Interactive Media/Video Games
  • Webisodes
  • Talk Shows
  • Game Shows
  • Live Events
  • Commercials

Location Production Needs

  • Rural
  • Suburban
  • Snow
  • Tropical
  • Beaches/Ocean
  • Mountains
  • Lakes/Rivers
  • Deserts
  • Forests
  • City

California Film Commission

Amy Lemisch, Director

7080 Hollywood Blvd

Hollywood, CA 90028

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

 

Incentive

20-25% Tax Credit

Sub-jurisdictions
Project Criteria

20% (non-independent production)

$1M (film/TV); $500K (mini-series/MOWs)

$100M qualified spend

75% of principal photography

Qualified Spend/Bonus

20% on qualified expenditures including, but not limited to:

  • Labor (resident and non-resident)
  • Select Fringes
  • Workers Comp/Handling Fees
  • Equipment
  • Post
  • Travel (in-state only)
  • Shipping (in-state only)
  • Hotel
  • Completion Bond
  • Insurance
  • Legal Fees
  • Food/Catering/Entertainment
  • Working Meals

5% uplift

  • Filming outside LA 30 mile zone.
  • Music scoring/recording expenditures.
  • VFX expenditures (minimum spend required)
Program Guidelines

$330M

July 1, 2020

Yes

Yes

6 Years

Additional Considerations

No

In-state tax liability required.

Principal photography in California must commence no later than 180 days after the Credit Allocation Letter is issued.

Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score. 

$115.5M (35% of annual budget) will be allocated for non-independent features each fiscal year.

Production Resources
  • Studios
  • Sound Stages
  • Post Facilities
  • Equipment
  • Crew

Check each jurisdiction for up-to-date information on production incentives. Then, use our side-by-side comparison tool to assure you’re getting the incentive that’s right for you.