Headline rate 35%
Type Tax credit (refundable)
Minimum spend $1 million minimum total production budget — the California spend test counts total California production spending (qualified and non-qualified expenditures, excluding overhead) toward the $1 million minimum.
Per-project cap Credit is calculated on up to $120 million of qualified expenditures for most categories (effective credit cap of $42 million; $48 million for relocating TV); independent films are capped at $20 million of qualified expenditures (effective credit cap of $7 million), excluding uplifts.
Program cap Program allocates $750 million of tax credits each fiscal year.
Administered by California Film Commission
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.