VIRGINIA
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 | 15%-40% Refundable Tax Credit/Grant |
| Labor | |
| Resident ATL | 15% |
| Resident BTL | 15% |
| Non-Resident ATL | 15% |
| Non-Resident BTL | 15% |
| Labor Uplifts |
|
| Qualified Spend | |
| Spend | 15% |
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 Days | 50% on principal photography |
| Project Cap | None |
| 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 Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | December 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 OfficeAndy Edmunds, Director 804.545.5530 | |