Headline rate 15%
Type Tax credit (refundable)
Minimum spend At least $250,000 in total production costs in Virginia
Program cap The Virginia Film Office can issue no more than $6.5 million in motion picture production credits per fiscal year
Administered by Virginia Film Office (Virginia Tourism Corporation)
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.