What is the West Virginia film tax incentive rate?

West Virginia offers 27% to 31% on qualified in-state spend through the Film Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the West Virginia film incentive?

$50K. 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 West Virginia film incentive transferable or refundable?

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

Transferable creditHuman verified· 2026-08-31Active

West Virginia film tax incentive

Film Production Tax Credit

Headline rate

27%up to 31%

Minimum spend

$50K

What West Virginia actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

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

What qualifies

$50K minimum qualified spend per calendar year. Eligible: feature films, TV films/series, post-production, music videos, commercial photography. Loan-out & artist must be subject to WV income tax; all wages qualify if subject to WV income tax. Not first-come, first-served.

Animation
Commercial
Miniseries
Documentary
Music Video
Scripted TV
Feature Film
Post-Production
Reality / Unscripted

How to apply

Register with WV Secretary of State + WV Tax Dept; submit eligibility application (budget, timeline, proof of financing) to WVDED before principal photography. After approval, begin within 120 days. Post-shoot, an independent CPA prepares an Expense Verification Report (AUP); submit with Application for Tax Credit Voucher to receive the credit voucher.

The rule to remember

Apply BEFORE principal photography; fully transferable, so no-liability productions can sell credits

Common questions

What is the West Virginia film tax incentive rate?: West Virginia offers 27% to 31% on qualified in-state spend through the Film Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
What is the minimum spend for the West Virginia film incentive?: $50K. 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 West Virginia 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.

QUICK CALCULATOR

What could West Virginia be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

SEE ALL JURISDICTIONS

STAY CURRENT

Tracking changes to this program?

We re-verify West Virginia against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.