U.S. VIRGIN ISLANDS

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	9%-29% Transferable Tax Credit/Rebate
Labor
Resident ATL	10-17%
Resident BTL	10-17%
Qualified Spend
Spend	9-29%
	Expenditures must be purchased through a Virgin Islands company and include preproduction, production, and postproduction costs incurred in the territory.
Spend Uplifts	10% cash rebate with a USVI promotion 10% cash rebate if produced in St. Croix
Minimum/Caps
Minimum Spend	$250K
Compensation Cap	$500K
Application
	Productions can apply up to 30 days after the start of principal photography. Productions must begin no later than 180 days after certificate issuance.
Additional Requirements
Screen Credit	Yes
CPA Audit	Yes
Local Production Company	Yes
Carry Forward	5 Years
Additional Information	Minimum of 20% local resident hires (including crew, extras, actors and maximum of three (3) paid interns. Above-the-line-crew member must speak at local school or university.
U.S. Virgin Islands Film Office Luana Wheatley, Film Office Director 340.244.2404 lawheatley@usvitourism.vi www.filmusvi.com