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CALIFORNIA

United States Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive20%-30% Tax Credit
Related Programs

CALIFORNIA - Feature Films

CALIFORNIA - Independent Films

CALIFORNIA - TV Projects

CALIFORNIA - Relocating TV

CALIFORNIA - San Francisco

CALIFORNIA - Santa Clarita

CALIFORNIA - Shasta County

Labor
Resident BTL20-25%
Non-Resident BTL20-25%
Minimum/Caps
Minimum Spend$1M budget
Minimum Filming DaysA minimum of 75% of total “principal photography” days must occur wholly in California.
Annual Cap$330M
Application

Applications must be submitted via an online portal during specific application windows. Application windows are grouped by category, and projects will only compete against other projects from the same category. Any project that begins principal photography within CA prior to acceptance into the program, will be ineligible. Productions must begin principal photography within 180 days of CAL issuance.

Additional Requirements
Screen CreditYes
CPA AuditYes
Loan-Out RegistrationNo
Income Tax Withholding

Individual: Not Required

Loan-out: Not Required

Sunset DateJune 30, 2025
Additional Information

Tax Credits are allocated each fiscal year to eligible productions according to the following designated funding categories:

  • TV Projects - $132M (not including Relocating TV Series)
  • Feature Films - $115.5M
  • Relocating TV Series - $56.1M
  • Independent Films
    • Budgets less than $10M - $15.84M
    • Budgets more than $10M - $10.56M

Check out this video for more information on CA's Film & Television Tax Credit Program 3.0.

California Film Commission

Colleen Bell, Executive Director

323.860.2960

filmca@film.ca.gov

www.film.ca.gov

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