Filming Incentive · United States state
District of Columbia film incentives
We haven’t documented District of Columbia’s production incentive yet, so no rate is shown here rather than implying there isn’t one. The film offices below are the people to ask, and neighbouring jurisdictions are compared further down.
At-a-glance figures, not yet checked against official sources
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 District of Columbia’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 District of Columbia compares
Other U.S. states in this directory, ranked by base rate.
- Puerto Rico
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified
- California
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend
- Illinois
35% (resident/vendor/post); 30% non-resident labor (max 13)
Transferable Tax Credit · min $100,000 (30+ min); $50,000 (under 30 min)
- Georgia
30%
Transferable Tax Credit · min $500,000
- Iowa
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget
- Kentucky
30-35%
Refundable Tax Credit · min $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) · min $1,000,000 (film); $2,000,000 (digital media)
- New York
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate)
Film offices in District of Columbia
The office that handles productions here.
