UNITED STATES OF AMERICA FILMING INCENTIVES

Scene in San Francisco Rebate Program

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
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend
Financial cap per production600000
Do I have to register/set up a company?
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: 55.00%
When will the benefit/incentive be received?
  • - On commencement of principal photography
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - The “Scene in San Francisco” Film and Television Rebate Program offers a refund of up to $600,000 on any fees paid to the City of San Francisco for a scripted or unscripted television episode or feature length film or documentary. This can include permit fees, payroll tax, up to 4 police officers per day, City owned locations, City owned production office and stage space, street closures, etc. Budgets over $3 million must shoot 65% in San Francisco. San Francisco also has a Vendor Discount Program, offering 10-30% off hotels, restaurants, production services, car rentals, and a 5% discount on Virgin America.

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