Eligible Production Types
- Feature Films
- Scripted Television
- Reality Television
- Video Games
- Talk Shows
- Game Shows
- Live Events
Location Production Needs
25% Tax Credit
$1M budget per episode
$100M 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.
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.
July 1, 2025
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.