Washington Tax Credits

Key Success Factors
Application
Applications must be submit and approved prior to the start of principal photography. Once approved, applicant has 45 days to commence production.
Spend Requirements
$150,000. 50% of principal photography must be in a ‘rural’ area.
CPA Audit Required?
No, but an internal review is required Fee: $2,500
Loan-Out:
Registration/Withholding
No / No
Residency
Both resident and some non-resident BTL can qualify. 85% of labor force must be WA residents. Residents must complete a ‘Declaration of Residency’ Form and provide a copy of their WA drivers license, voter registration or 6 months of utility bills. Non resident ATL does not qualify.
Program Limits
Production Cap
None
Program Cap
$15,000,000. Program sunset June 30, 2030.
Payroll Cap
Non-resident payroll excluded for individuals paid >$50,000
Program Highlights
Tax Credit Type
Rebate
Tax Credit Amount
40%. Commercial must film 100% of production in a rural county.

Questions about the Washington Motion Picture Tax Credits Program?