Production Incentives Database


Incentive TypeRebate
Above the Line Residents30-35%
Above the Line NonresidentsN/A
Below the Line Residents30-35%
Below the Line Nonresidents15-20%Restrictions apply, see Additional Information
Bonus 1Episodic series with a minimum of 6 episodes produced in Washington State may qualify for a max rebate of 35%
Project Criteria$500,000 minimum instate spend for motion pictures
$300,000 minimum series spend per episode
$150,000 minimum spend for commercials

To qualify for the 15% B-T-L nonresident rebate the production must have a labor force of at least 85% of Washington State residents and each B-T-L nonresident must earn $50,000 or less; additional criteria may apply.

Principal photography must commence no later than 120 days (45 days for commercials) after receiving the Funding Letter of Intent

A Declaration of Residency must be completed by each Washington State resident.
Loanout Registration RequiredYes
Loanout WithholdingNo
Annual Funding Caps$3,500,000
Project CapsNone
Minimum Spend$500,000; $300,000; $150,000
Sunset Date06/30/2027

Washington Filmworks (WF)
1411 Fourth Avenue, Suite 420, Seattle, Washington 98101

Amy Lillard, Executive Director
Phone: 206 264 0667

Also Applies To:
Game Shows
Music Videos
Reality TV
Contact Film Office for more information
Audit Requirements
Getting Started
Prior to receiving funding assistance, productions must file a completed Production Survey with the Department of Commerce.

Prior to principal photography, motion picture and episodic series applicants must submit a completed Funding Assistance Application Form to Washington Filmworks; applications must include shooting script, budget, finance plan, proof of funding, and producer's letter of intent.

Applicants must sign and return the Washington Filmworks production agreement within two weeks of the date of the Funding Letter of Intent; guidelines and the Industry Code of Conduct must be distributed to department heads prior to the start of production; producers and Washington Filmworks must meet to discuss policies and procedures and the completion package process prior to the start of production.

Commercial applicants must submit a Commercial Funding Assistance Application that includes story board, budget, advertising agency award letter and producer's letter of intent.

Funding assistance will be at the discretion of the Board of Directors of WF.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
Within 60 days of completing principal photography in Washington State (45 days for commercials) submit a completion package to Washington Filmworks; if previously approved for post-production submit a separate completion package within 1 year of submitting the initial completion package.

Additional Information
Washington State offers a 15% rebate for commercial productions; first time Washington State commercial applicants using a Washington State based production company are eligible for a one-time return of 25%.

The Washington Filmworks Board of Directors may allocate up to $350,000 annually to support Washington State resident filmmakers and filmmakers using new forms of production and emerging technologies

Last updated: 07/10/2017
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