Washington D.C. Production Tax Incentives

Overview

  • The Washington D.C. incentive program is administered by the office of Cable Television, Film, Music, and Entertainment (OCTFME) and offers a rebate of: 35% on non-payroll expenditures subject to sales tax in the district, 21% on non-payroll expenditures that are not subject to sales tax in the district, 30% on resident labor (up-to $500K for ATL), & 10% on non-resident labor.
  • Additional rebates are offered on qualified job training expenditures and the company's base infrastructure investment on facilities uses for media production or post production activities.

Eligible project types: Documentaries, feature films, game shows, pilots, reality TV, scripted TV, standalone post production, talk shows, video games.

Incentive details

Type
Rebate
Rate
35% of qualified production expenditures that are subject to taxation in the district; 21% of qualified production expenditures spent in the district but not subject to taxation; 30% of resident cast and crew wages; 10% of non-resident cast and crew wages.
Uplift(s)
50% of the company’s qualified job training expenditures; 25% of the company’s base infrastructure investment, provided the facility is primarily used for business functions related to media production or post production activity.
Annual Cap
Varies by year.
Project Cap
None
Compensation Cap
$500K (ATL personnel)
Eligible Expenses
Expenditures, wages, benefits, or fees directly attributable to the pre-production, production, or post production in the district.
Additional Info
Though out-of-state crew does qualify at 10%, all production support vendor services like camera rentals, location expenses, hotel accommodations must either be procured from DC-registered businesses or the “regional business” (Maryland, Virginia or elsewhere) must have a DC sales and use tax certificate and be able to withhold applicable DC taxes at the time of the transaction for it to qualify as a qualified expenditure.

Requirements

Minimum Spend
$250K
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
Applications must be received and approved before the start of principal photography. Qualified production activity in the district must begin during the same fiscal year as the date on the qualifying project letter.
Audit
CPA audit required

How to Apply

Application
Application Timing
Washington D.C. Film Office

LATOYA FOSTER, DIRECTOR, 202-727-6608, FILM@DC.GOV
Film | entertainment

Helpful Links

DC Rebate Fund Overview FY2024-25(a).pdf
Film DC Incentive Law DC Code L2–1204.11 (2016).pdf
Incentive/Rebate Fund FAQs | entertainment

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