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VIRGINIA

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

Incentive15%-40% Refundable Tax Credit/Grant
Labor
Resident ATL15%
Resident BTL15%
Non-Resident ATL15%
Non-Resident BTL15%
Labor Uplifts

  • 10% of total aggregate payroll for VA residents when a production spends at least $250K in VA.
  • 20% of total aggregate payroll for VA residents when a production spends at least $1M in VA.
  • 10% of total aggregate payroll for VA residents employed for the first time as actors or members of the production crew.

Qualified Spend
Spend15%

Qualified expenditures include goods and services leased and purchased in Virginia in connection with an eligible production filmed in Virginia.

Spend Uplifts

5% on qualified expenditures if the production takes place in an economically distressed area (as designated by the Virginia Economic Development Partnership Authority).

Minimum/Caps
Minimum Spend$250K (tax credit); None (grant)
Minimum Filming Days50% on principal photography
Project CapNone
Compensation Cap$1M
Annual Cap$6.5M (tax credit); $4.15M (grant)
Application

Productions must submit an application to the VFO no later than 30 days prior to the planned beginning of production. Productions must begin within 90 days of the application approval.

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

Individual: Not Required

Loan-out: Not Required

Sunset DateDecember 31, 2026
Additional Information

All projects must be fully funded and ready to begin production within 90 days of receiving confirmation of funding.

Virginia Film Office

Andy Edmunds, Director

804.545.5530

aedmunds@virginia.org

www.film.virginia.org

Payroll & Finances

PayrollResidualsSmartStartSmartTimeProduction PortalEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP Residency

Manage Multiple Productions

AssetHubSmartHub

Additional Services

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