SOUTH CAROLINA
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
Legislation/
Guidance
| Incentive | 20%-30% Rebate |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 20% |
| Non-Resident BTL | 20% |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include goods and services purchased, rented, or leased by the production company from a South Carolina supplier. | |
| Spend Uplifts | 5% for supplies and services obtained from a qualified SC vendor. |
| Minimum/Caps | |
| Minimum Spend | $1M |
| Project Cap | None |
| Compensation Cap | $1M |
| Annual Cap | $15.5M |
| Application | |
Productions can contact the film office for an application once a project has a completed script, is green-lit, and has all necessary funding or funding commitments in place. The Department of Parks, Recreation & Tourism will notify the production company in writing by sending them a “Qualifying Production Letter” as to whether or not the production has been approved for incentives. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | No |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Up to 7% Loan-out: 2% (or loan-out must complete affidavit) |
| Sunset Date | None |
| Additional Information | Productions may also qualify for a sales tax exemption of 6-8.5%. |
South Carolina Film CommissionMatt Storm, Film Commissioner 803.737.1785 | |