California has a tax incentive of up to 25%
INCENTIVE TYPE
California offers a fully refundable 20% Tax Credit for qualified expenses, while independent films can access a transferable 25% tax credit. To qualify, a production must spend at least 75% of its budget in the state or have at least 75% of its principal photography days in California.
MINIMUM AMOUNT
Minimum expenditure of US$1.000.000.
ELIGIBLE PROJECTS
Audiovisual works, feature films, television films, pilots or series, television commercials, and music videos.
CONTACTS
Website: film.ca.gov
Program Guideline: cdn.film.ca.gov