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Incentives

Production Incentives Database

South Carolina

Incentive Type Rebate
Spend 30%
Above the Line Residents 25%
Above the Line Nonresidents 20%
Below the Line Residents 25%
Below the Line Nonresidents 20%
Project Criteria $1 million minimum qualified spend in a single taxable year for a Film.

In the case of a TV series, the production must be intended for national distribution, have a minimum spend in South Carolina of at least $10 million (ten million) dollars, and each episode must have a minimum production expenditure of $1 million (one million) dollars per episode.
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $17,000,000
Project Caps None
Minimum Spend $1,000,000
Sunset Date None
Audit Requirements
Audit is progressive and is performed by a South Carolina provided auditor; audit begins upon submission of first wage report.
Getting Started
Contact South Carolina Film Commission to discuss project and submit Qualifying Motion Picture Application prior to the commencement of production; include script, detailed budget and production schedule; if approved, production must begin verifiable production activity within 60 days of signing the Qualifying Production Letter (QPL); principal photography must begin within 30 days of the date specified in the QPL.

The South Carolina incentive is not first come first serve; projects are evaluated for how much they will benefit the state by hiring South Carolina crew, using local suppliers, being bonded and insured, and having a distribution plan.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
When filming is complete the production may apply for the Certificate of Completion; upon receipt of certificate the rebate may be requested from the Film Commission; rebates can be received within 30 days of the final audit and compliance check.
Additional Information
Compensation Cap: Qualified payroll does not include an employee's salary that is equal to or greater than $1 million.

Annual Cap: $10 million wage rebate per year

All wages are subject to South Carolina withholding taxes

Commercials may qualify for a 10% tax credit if more than $500,000 is spent instate within a calendar year.

All loan outs must be pre approved by the SC film office before filming begins and must complete all forms including the WH-403

Exemption from all State sales, use and accommodations taxes is available for production companies planning on spending $250,000 in South Carolina within 12 consecutive months.

South Carolina offers additional incentives designed to develop the film industry infrastructure in the state. Contact the South Carolina Film Commission for information regarding the Production/Post Production Facility tax credit and the South Carolina Production Fund Grant.

Last updated: 10/31/2019

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 [email protected].