Washington State Film Incentives

Financial Incentive

Washington State offers production incentives up to 20% return on all qualified in-state expenditures. Managed by WashingtonFilmWorks, a private non-profit organization, the program offers funding assistance to commercials, television and feature films shooting in Washington State.

• The following in state spending thresholds apply:
  $500,000 Feature Films
  $300,000 Television Productions
  $150,000 Commercials

Sales Tax Exemptions

• Sales and Use Taxes off Rental Equipment and Purchase of Services
• All taxes off vehicles used in production
• Hotel/Motel Tax Exemption with 30 consecutive day stay

Vendor Discounts 

• For productions with budgets between $500,000 - $3 million
• Discounts off below-the-line costs from participating vendors
• Call Film Office for participating vendors
• Seattle permits $25/day including city owned property

Federal tax incentive (Federal Jobs Creation Act) 

• The incentives are for all taxpayers, including companies, as long as they pay taxes.
• Section 181 - any taxpayer, individual or company that invests in a qualifying film receives 100% loss in the year or years the money is spent.
• The limit is up to $15 mil per film and $15 million per episode for TV with a max of 44 episodes. The incentive, unless extended, expires at the end of 2008
• Section 199 applies to film, music, video and all other manufacturing companies. As to music, it would apply only to those who compose, manufacture, and receive income from the sale of their music. It is the same for film and video. The deduction is 3 percent until 2007, 6 percent from 2007 to 2010 and then 9 percent from 2010 on.

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