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California

Eligible Production Types

  • Feature Films
  • Scripted Television
  • Reality Television
  • Documentaries
  • Animation
  • 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

Colleen Bell, Executive 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

20-25% (non-independent production)

20-25% (non-independent production)

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

$100M qualified spend

75% of principal photography

Qualified Spend

20% of qualified expenditures. Qualified expenditures include preproduction, production, and postproduction expenditures purchased and/or rented and used in the state of California.

Qualified production expenditures do not include development, marketing, publicity, or distribution costs.

California Chart of Accounts

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

5 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.

$132M (40% of annual budget) will be allocated for new TV series, recurring TV, mini-series, pilots, and MOWs each fiscal year.