West Virginia Production Tax Incentives

Overview

  • West Virginia offers a 27% transferable tax credit to productions that incur at least $50k in cumulative spend in a calendar year.
  • An additional 4% tax credit can be earned if the production employs at least 10 W. Virginia residents as full-time employees or apprentices.

Eligible project types: Commercials, documentaries, feature films, music videos, reality TV, scripted TV, standalone postproduction.

Incentive details

Type
Transferable tax credit.
Rate
Uplift(s)
4% for productions that employ 10 or more West Virginia residents as full-time employees or apprentices.
Annual Cap
None
Project Cap
None
Compensation Cap
None
Eligible Expenses
Direct production expendiures incurred in the state of West Virginia or with a West Virginia vendor and wages, fees, and costs for related fringe benefits provided for talent, management or labor that are subject to West Virginia income tax.
Additional Info

Requirements

Minimum Spend
$50K
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
Application Timing
Applicant must register to do business with the WV Secretary of State and WV Tax Department. If approved, principal photography must commence within 120 days of approval.
Audit
CPA audit required.

How to Apply

Application
Application Timing
West Virginia Film Office

MEGHAN SMITH, MANAGER, BUSINESS AND INDUSTRIAL DEVELOPMENT, 304-993-3564, WVFILM@WV.GOV
Film | West Virginia Department of Economic Development Website

Helpful Links

FactSheet_FilmOffice.pdf
HB 2096 Text

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