California
Relocating TV
EP Services Offered
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
Administrative Guidance
CA Film & TV Tax Credit Program 3.0 Guidelines
California Film Commission
Colleen Bell, Executive Director
323.860.2960
Incentive |
25% Tax Credit |
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Project Criteria |
25% 25% $1M budget per episode $100M qualified spend |
Qualified Spend |
Relocating television series applicants are eligible for 25% tax credits for a maximum qualified expenditure of $100M. Subsequent seasons, considered recurring TV series, receive 20% tax credits. 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. The Qualified Expenditure Charts and Budget Tagging and Tracking Tips are helpful guides for determining which expenditures qualify in the calculation for credits. All applicants are eligible to receive “uplifts,” an additional 5% or 10% tax credit if spending occurs in any or all of the three categories listed.
|
Program Guidelines |
July 1, 2025 Yes Yes 9 Years |
Additional Considerations |
No Relocating television series: Relocates to California; filmed its most recent season (minimum of 6 episodes) outside of California; minimum budget requirement of $1M per episode. In-state tax liabilty required. Applications are ranked within categories (TV project vs. other TV projects, indie project vs. other indie projects, etc.) based upon their "jobs ratio" score. $56.1M (17% of annual budget) will be allocated for relocating TV each fiscal year. |