UNITED STATES OF AMERICA FILMING INCENTIVES

The Washington Motion Picture Competitiveness Programme

Overview

Type of incentiveTax 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)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend30.00
Financial cap per production-
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? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum spend 500000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Washington Film offers funding assistance for qualified in-state expenditures of up to 30% for motion pictures and episodic series with less than six episodes and up to 35% for episodic series with at least six episodes. Also offers funding assistance for qualified in-state expenditures of up to 15% for commercials. Commercial applicants who have not worked in Washington State previously and who are using a Washington based production company are eligible for a one-time return of 25%. The state offers sales tax exemptions on rental equipment, purchase of services and vehicles used in production. There is also a tax exemption on hotel and motel rooms for stays of 30 consecutive days or longer. The city of Seattle’s reduced daily permit fee of USD25 a day includes city-owned property. USD 3.5million annual cap Minimum spend: - Feature Films: $500,000 - TV: $300,000 - Commercial: $150,000

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