Filming Incentive · United States state

California film tax incentive

California offers 35% base (up to 45% with uplifts) as a refundable (90% paid over 5 years), with a minimum qualifying spend of $1M qualified California spend. That ranks #11 of 79 jurisdictions in this directory by base rate.

Rate

35% base (up to 45% with uplifts)

Base / ceiling

35% / 45%

Credit type

Refundable (90% paid over 5 years)

Min. spend

$1M qualified California spend

Rank by base rate

#11 of 79

At-a-glance figures, not yet checked against official sources

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

Estimated credit

$350,000 – $450,000

35% base, up to 45% with uplifts of $1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

We publish the headline figures above and link straight to the offices that administer the program. Detailed tier, cap, and deadline terms are being read from California’s official program pages: until that pass lands here, confirm them with the office directly.

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget.

How California compares

Other U.S. states in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Puerto Rico	40% on expenses + 20% on non-resident crew	Transferable Tax Credit (Act 27)	None specified
Illinois	35% (resident/vendor/post); 30% non-resident labor (max 13)	Transferable Tax Credit	$100,000 (30+ min); $50,000 (under 30 min)
Georgia	30%	Transferable Tax Credit	$500,000
Iowa	30%	Rebate (direct payment)	$500,000 qualifying Iowa spend; $1M total budget
Kentucky	30-35%	Refundable Tax Credit	$250,000 (film/TV) / $20,000 (docs/Broadway)
New Jersey	30% standard; up to 35-40% with studio partner bonus	Transferable Tax Credit (state purchase at 95% for 2026+ approvals)	$1,000,000 (film); $2,000,000 (digital media)
New York	30% base (40% upstate counties)	Fully refundable	$1M qualified NY spend ($500K upstate)
Ohio	30%	Refundable Tax Credit	$300,000