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

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.

• Enhanced Incentive (Rural County / Historically Underrepresented Story) (+10%)

  Applies to the whole qualified base; the production must meet the minimum in-state spend and either film at least 50% of its Washington principal photography days in a rural county or tell the story of a historically underrepresented community, with both limbs sharing a single 10% cap that is never additive.

  Minimum spend: N/A — see parent

  +10%

• Nonresident Below-the-Line Labor Return (up to 15%)

  Applies only to nonresident below-the-line compensation (max $50,000 of wages per person, per episode on series), which is excluded from the qualified in-state base, and requires at least 85% of the labor force to be Washington residents and the worker to be in Washington for at least 50% of production days.

  Minimum spend: N/A — see parent

  +15%

Other state programs

Separate incentives Washington 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.

• Washington Filmworks Small Budget Production Initiative

  Minimum spend: $20K

  30%

• Motion Picture and Video Production Equipment Rental Exemption

  Minimum spend: N/A

  6.5%

• Nontransient Lodging Exemption (30+ consecutive days)

  Minimum spend: N/A

• B&O Tax Credit for Contributions to the Motion Picture Competitiveness Program (Washington Filmworks)

  Minimum spend: N/A

  100%

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 35% 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.

What uplifts are available in Washington?

Washington offers 2 uplifts on its headline program: Enhanced Incentive (Rural County / Historically Underrepresented Story) (+10%), Nonresident Below-the-Line Labor Return (up to 15%). Uplifts are usually decided by scheduling and location choices made months before submittal.

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.