• Virginia offers two different incentive funds, the motion picture opportunity fund provides grants, and the Virginia motion picture tax credit fund provides refundable tax credits. Both programs use the same criteria for eligibility and the same application form.
• The base rate of the incentive is 15% which can increase to 20% if the production films in economically distressed areas of the state. An additional 10-20% of payroll expenses of VA residents is also available and each first-time film industry employee is eligible for an additional credit of 10%.
• The state also has a 4% sales and use tax exemption that applies to the purchase of production-related supplies and equipment. Hotel stays of 90 days or more are exempt from state sales tax and some local lodging taxes.

Eligible project types: Commercials, documentaries, feature films, interactive TV, music videos, pilots, scripted TV, video games.