| Benefit as a % of spend | 25.00 |
| Financial cap per production | 100000000 |
| 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 percentage of the film that must be shot in the region: 75.00%
- - Minimum total value of production 1000000 (in local currency)
- - Use Local cast & Crew
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Projects eligible for a 20% tax credit (feature films, TV pilots, movies of the week, miniseries) may receive an additional 5% credit for the following expenditures: Out-of-zone filming, Music Scoring and music track recording by musicians, Visual Effects - To qualify, visual effects work must represent at least 75% of the VFX budget or a minimum of $10 million in qualified VFX expenditures incurred in California. Independent films and relocating TV shows are eligible for a 25% tax credit. There is no state hotel tax on occupancy and most cities or counties that impose a local hotel tax have a tax exemption for occupancies in excess of 30 days.
Free permits for California State properties.
No location fees for California State properties. Most properties require reimbursement for monitors. Local incentives available in multiple jurisdictions in the state. No state hotel occupancy tax; local hotel taxes exempt after 30 days. Location assistance and digital location library in coordination with more than 50 in-state film commissions.
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