Production Incentives Database


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Incentive TypeNon-Transferable Non-Refundable Tax Credit
Below the Line Residents20-25%
Below the Line Nonresidents20-25%
Bonus 1Filming outside the Los Angeles 30-mile zone (Bonuses can not be combined)
Bonus 2Music scoring/music tracking recording expenditures (Bonuses can not be combined)
Project CriteriaFeature films: $1 million minimum budget (credit allocation applies only to the first $100 million in qualified expenditures).Movies-of-the-Week and Miniseries: $500,000 minimum budget. New Television Series for any distribution outlet: $1 million minimum budget per episode (minimum 40 minutes per episode, scripted only); TV pilots: $1 million minimum budget (minimum 40 minutes)

Film at least 75% of Principal Photography days wholly in California or 75% of the Production Budget must be incurred and used for goods, services and/or wages within California.

Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding Caps$330,000,000
Project CapsNone
Minimum Spend$500,000- $1,000,000
Sunset Date06/30/2025

California Film Commission
7080 Hollywood Blvd., Suite 900, Hollywood, CA 90028

Amy Lemish, Executive Director
Phone: 323 860 2960 x 110

Also Applies To:
Game Shows
Music Videos
Reality TV
Contact Film Office for more information
Audit Requirements
An agreed upon procedures report by an independent California CPA who has attended a California Film Commission CPA 2.0 orientation meeting or an out of state accounting firm (proof of registration) is required.
Getting Started
California Film & Television Tax Credit Program 2.0

The application process includes:

- Phase I: productions will be ranked from highest to lowest based upon their 'jobs ratio' and other criteria against 'like projects'; penalty provisions are included for projects that overstate job creation.

- Phase II: the top 200% ranked projects will be notified and asked to submit (online) supporting documentation

Principal photography may not begin prior to receiving a credit allocation letter and must commence no later than 180 days after the Letter is issued.

Applications must be submitted online during specific allocation periods (Application Windows).

November 5 – 9, 2018
February 4 – 8, 2019
Relocating TV Series: Non-Transferable
Recurring TV Series: Non-Transferable

October 15 – 19, 2018
February 25 – March 1, 2019
Non-Indie Feature Films: Non-Transferable
Indie Feature Films: Transferable

Projects that rank in the top 200% will be notified to submit Phase II documents.

Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
Submit required documentation to the California Film Commission 30 days (suggested) after completion of the final element, the Agreed-Upon-Procedures report is complete and documentation is ready for review.

The California Film Commission will notify applicants via e-mail of accepted or rejected status within 20 business days of receipt of the completed application and all requested supporting documentation. If approved an 'Allocation Letter' will be sent to the applicant indicating the amount of the reserved credit, contingent upon the project's continued eligibility and final documentation.
Additional Information
Bonus 3
Visual effects expenditures (Bonuses can not be combined)

The maximum tax credit allowed is 25%.

Only tax credits issued to independent films may be transferred or sold to an unrelated party. Other qualified taxpayers may carryover tax credits for 5 years and transfer tax credits to an affiliate.

Diversity Tracking is required

The Qualified Expenditure Charts and Expenditure Tracking Tips are available at
Last updated: 06/29/2018
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at