30-35%

30-35%

15%

$500K (film); $300K (TV)

None

$50K (non-resident labor)

None

Additional requirements must be met for certain expenditures to qualify.

15-35% on qualified expenditures including, but not limited to:

• Labor 
• Select Fringes
• Workers Comp/Handling Fees
• Equipment
• Post
• Travel (in-state and out-of-state)
• Shipping (in-state and out-of-state)
• Hotel
• Insurance
• Legal Fees
• Working Meals
• Food/Catering/Entertainment
• Wrap Party/Crew Gifts
• Marketing Costs

$3.5M

July 1, 2027

Yes

No

No

Productions can receive up to 35% on qualified in-state expenditures for an episodic series with at least six episodes.

Non-resident BTL is eligible for up to 15% if the qualified production meets the following criteria:

• If at least 85% of the labor force is Washington residents;
• If a non-resident worker is working in Washington state for substantially the duration of the project;
• If all non-resident crew are estimated during the application process and confirmed prior to the start of production

Documentaries and Reality TV are on a case-by-case basis.

• Soundstages
• 3 Crew Deep