California Tax Incentives

California Film and Television Tax Incentive Program

- Learn more at the Film Commission's website.

Beginning July 1, 2009
Allowable Tax Credit for Qualified Productions

1. Qualified “Independent Films” are eligible to receive 25% of qualified expenditures as a transferable tax credit.
2. A television series that filmed all of its previous seasons outside the state and relocates to California is eligible to receive 25% of its qualified expenditures as a non-transferable tax credit.
3. A Feature Film, Mini-Series, Movie Of The Week or new Television Series for original broadcast on basic cable is eligible to receive 20% of its qualified expenditures as a non-transferable tax credit.

To apply for the California Film & Television Tax Credit Program, a film or television project must be one of the following:
1. A "Feature film" with a minimum production budget of one million dollars ($1,000,000) and a maximum budget of no more than seventy five million dollars ($75,000,000).
2. A "Movie of the Week" or "Miniseries" with a minimum budget of five hundred thousand dollars ($500,000).
3. A new "Television Series" licensed for original distribution on basic cable with a minimum per episode budget of one million dollars ($1,000,000) and an episode length greater than thirty (30) minutes (inclusive of commercial advertisements and interstitial programming).
4. "A Television series that relocates to California", without regard to episode length, that filmed all of its prior season or seasons (minimum of 6 episodes) outside of California. There is no minimum per episode budget requirement for a relocating television series. The series may be produced for distribution in any media outlet, including but not limited to, basic cable, pay (premium) cable, or network broadcast.
5. An "Independent Film" with a minimum budget of one million dollars ($1,000,000) and a maximum budget of ten million dollars ($10,000,000) that is produced by a company that is not publicly traded and that publicly traded companies do not own more than 25% of the producing company. Mini-series and Movies of the Week may be considered an Independent film provided they meet the above requirements.

A "Qualified Motion Picture" must be one of the above eligible types of productions (as seen in Section II.C.) AND meet one of the following conditions:
1. Seventy-five percent (75%) of total principal photography days must occur wholly in California. Principal photography days in California do not include the filming of primarily backgrounds, visual effects, action and/or crowd scenes by the second, stunt, or visual effects units;
OR
2. Seventy-five percent (75%) of the "Total Production Budget" must be incurred and used for goods, services and/or wages within California. This can be determined by evaluating if 75% of your "Total Production Budget" - including both qualified and non-qualified expenditures such ATL wages, out-of-state spend, and rights will be spent as described above. Only financing fees and completion bond fees can be excluded when assessing budget threshold amounts.

California Film Commission
7080 Hollywood Blvd., Suite 900
Hollywood, CA 90028
Phone: 323-860-2960
incentiveprogram@film.ca.gov
www.film.ca.gov