UNITED STATES OF AMERICA FILMING INCENTIVES

The Colorado Film Incentive Rebate

Overview

Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Video/online gaming production
  • - Music videos
  • - Training programmes
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend20.00
Financial cap per production600000
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 75.00%
  • - Minimum spend 100000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - 0% cash rebate on qualified CO expenditures. Negotiable loan program of up to 20% of film’s total budget. Qualified local expenditures include ATL and BTL salaries so long as income taxes are paid in Colorado. Cap of $1 million on any one employee. Full rebate can be escrowed upfront with the bond company to cash flow the production. To be eligible a Colorado production company must have qualified local expenditures of at least $100,000. An out-of-state production company must have at least $1 million in qualified local expenditures (the exception being television commercials and video game productions, which must have qualified local expenditures of $250,000). Requires a production company that has received conditional approval for an incentive to retain a certified public accountant licensed to practice in this state to conduct an audit of financial documents that detail the expenses incurred in the course of the film production activities in Colorado, and requires such certified public accountant to certify to the office that the requirements were met. There are very few permits required for shooting in Colorado. The cities that do have permits offer their permits for no to very small fees. Shooting on Colorado highways is very easy as the Colorado State Patrol is extremely film-friendly.

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