Virginia film tax incentive

What Virginia actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

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

What qualifies

Minimum $250,000 in qualifying VA expenses (no aggregation across projects/years). Must be fully funded with a multi-market distribution contract (excluding the value of the credits). Best-faith effort to film >=50% of principal photography days in Virginia. Episodic TV: a full season = one production. Ineligible: political/issue ads, news/weather/financial-market programs, live/sporting/awards events, reality TV, obscene content, fundraising-only, corporate/training, infomercials, marketing/promo sites, social media. Per-individual compensation capped at $1M of qualifying wages; goods >=$25,000 counted at purchase price less FMV at completion.

• Commercial
• Miniseries
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Video Game / Interactive

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Economically Distressed Area Uplift (+5%)

  NOT additive. This is an ALTERNATIVE BASE RATE of 20%, not a +5% on top of the 15% base (s.58.1-439.12:03(A)).

  Minimum spend: $250K

  +15%–20%

• Virginia Resident Payroll Uplift (+20%)

  20% of Virginia-resident payroll when total Virginia production costs exceed $1M; 10% when $250K-$1M.

  Minimum spend: $250K

  +20%

• First-Time Industry Employee Uplift (+10%)

  Additional 10% on aggregate payroll of Virginia residents receiving film wages in Virginia for the first time ever as actors or production crew.

  Minimum spend: $250K

  +10%

Other state programs

Separate incentives Virginia 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.

• Governor's Motion Picture Opportunity Fund

  Minimum spend: No statutory minimum (shared VFO guidelines reference $250K)

• Audiovisual Works Production Sales and Use Tax Exemption

  Minimum spend: N/A

  5.3%

• Transient Occupancy Tax Exemption for Continuous Stays of 30+ Days

  Minimum spend: N/A

• Motor Fuels Tax Refund for Off-Highway/Nonhighway Use

  Minimum spend: N/A

How to apply

Apply to the Virginia Film Office at least 30 days before principal photography. Download the Incentives Application Form, complete it, and email it to the VFO with a script, budget top sheet, and proposed production schedule. Project must enter pre-production within 90 days of application approval. Applicant must sign a Memorandum of Understanding (MOU) with the Virginia Tourism Authority/VFO. Phone: 804-545-5530.

Common questions

What is the Virginia film tax incentive rate?

Virginia offers 15% to 20% on qualified in-state spend through the Motion Picture Production Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Virginia film incentive?

$250,000 qualifying VA spend (total production costs). 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.

What uplifts are available in Virginia?

Virginia offers 3 uplifts on its headline program: Economically Distressed Area Uplift (+5%), Virginia Resident Payroll Uplift (+20%), First-Time Industry Employee Uplift (+10%). Uplifts are usually decided by scheduling and location choices made months before submittal.

Is the Virginia film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

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.