Washington Tax Credits

Key Success Factors
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
No / No
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
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
Tax Credit Amount
40%. Commercial must film 100% of production in a rural county.

Questions about the Washington Motion Picture Tax Credits Program?