South Carolina film tax incentive

What South Carolina actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

What qualifies

$1M in-state spend for wage + supplier rebates; $250K for sales-tax exemption / state-property fee waiver. Eligible: features, TV pilots, TV series and their loan-out companies.

• Feature Film
• Scripted TV
• Pilot
• Commercial

Other state programs

Separate incentives South Carolina runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Supplier Rebate (SC-supplier goods & services)

  Non-payroll expenditures made in South Carolina on goods/services purchased, rented or leased from a qualifying SC Supplier (S.C. Code 12-62-60); payroll and loan-out/payroll-company payments are excluded by statute and rebated under SC00 instead. Narrow-base: never touches wages. SCFC P&P also pays 25% on out-of-state/non-qualified vendors (agency policy, not statute). Requires >= $1M SC spend and SCPRT approval before principal photography.

  Minimum spend: $1,000,000 in-state expenditure (12-62-60(A)(1))

  30%

• Local Filmmaker Pilot Rebate (budget $250K–$999,999)

  All production costs, including wages and supplies, for a project with a total budget of $250,000-$999,999 produced entirely in South Carolina by a producer who has been a primary SC resident for 2+ years (FY2026-27 Appropriations Act Proviso 49.19). Narrow-eligibility: multiplies the whole budget but only for SC-resident-producer micro-budget projects; mutually exclusive with SC00/SC01 (those require >= $1M spend).

  Minimum spend: Project budget minimum $250,000 (maximum $999,999)

  25%

• Sales, Use & Accommodations Tax Exemption ($250K spend)

  NOT a rate on spend. This is an exemption at point of sale from South Carolina sales, use and accommodations tax, so the 'rate' is the tax you avoid paying, not a percentage of budget you receive. State sales tax 6%; ACCOMMODATIONS are 7% (12-36-920(A), and 12-36-1110's extra 1% expressly does not apply to them); SCFC publishes 6% to 8.5% with local option.

  Minimum spend: $250,000 SC expenditure within a consecutive 12-month period (12-62-30)

  6%–8.5%

• Light Construction Equipment Maximum Tax Cap

  Minimum spend: N/A

• Motion Picture Company Limited Exemption for Supplies, Equipment, Electricity

  Minimum spend: N/A

  6%

• SC Accommodations Tax - 90 Continuous Day Exemption

  Minimum spend: N/A

  7%

How to apply

Contact the SC Film Commission before production to receive an incentive application; production company must be approved before spending counts.

Common questions

What is the South Carolina film tax incentive rate?

South Carolina offers 20% to 30% on qualified in-state spend through the Motion Picture Incentive Act. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the South Carolina film incentive?

$1,000,000 SC production costs in a taxable year (12-62-50); SCFC P&P: TV series $10M total and $1M per episode. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the South Carolina film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.