Washington film tax incentive

What Washington 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 and What counts as qualified spend.

What qualifies

Min in-state spend (excl. nonresident labor): $500K motion pictures, $300K/episode episodic, $150K commercials. Base 30% on qualified WA spend; episodic series with 6+ episodes qualify for 35%. Enhanced +10% (max) for filming in a rural county (50%+ of WA shoot days) and/or telling the story of a historically underrepresented community = up to 45%. Nonresident BTL labor: up to 15% on comp if 85%+ of labor force are WA residents and the nonresident works 50%+ of production days; max $50K wages/person (per episode); excludes ATL (writer/director/producer/actor), PAs, and extras. Post-production capped at 30% of total qualified WA spend. Productions must provide health insurance + retirement for CBA-covered positions. Excludes news, talk/game shows, sports, awards shows, political ads, video games, and industrial/corporate productions.

• Pilot
• Commercial
• Miniseries
• Scripted TV
• Feature Film
• Post-Production
• Streaming / SVOD

Other state programs

Separate incentives Washingtonruns 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.

• Washington Filmworks Small Budget Production Initiative

  Minimum spend: $20K

  30%–40%

How to apply

Apply online via Washington Filmworks. Financing must be fully secured before applying. Submit Funding Assistance Application + Letter of Interest + shooting script/story outline + line-item budget + finance plan + proof of funding (commercials: agency award letter). Approved by WF Board; sign production agreement within 2 weeks of funding letter of intent. Principal photography must start within 120 days (film/episodic) or 45 days (commercials). Submit completion package within 60 days (film/episodic) or 45 days (commercials); admin review fee $5,000 film/episodic (per episode), $2,500 commercials. File Dept. of Commerce production survey before payment.

Common questions

What is the Washington film tax incentive rate?

Washington offers 30% to 45% on qualified in-state spend through the Motion Picture Competitiveness Program. 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 Washington film incentive?

$500K motion pictures; $300K/episode episodic series; $150K commercials (excludes nonresident labor). 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 Washington film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

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.