Film Tax Credit Incentive
Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Eligible projects include: feature films, tv films, tv talk or game show series, tv commercials, and tv pilots or episodes intended as programming for a national audience. Applications can be filed up to 90 days prior to the start date of principal photography.
Please review the Guidelines for more information on the Film Tax Credit Program.
Applications & Forms
Single Application
Applicants must complete the online Single Application and provide the information and documentation as set forth in the Program Guidelines. Please follow our step by step outline for completing the Single Application, as it gets confusing: the outline is HERE.
Film Tax Credit Application
Applicants must also complete the Film Tax Credit Application. Prior to sending the completed application, please attach a “budget top sheet” reflecting: total production expenses and qualified Pennsylvania production expenses, and a statement indicating whether financing for the project has been secured or will be secured prior to the planned start date of principal photography.
Also prior to mailing, a face-to-face or phone interview is required with the Director of the Pennsylvania Film Office. Applicants should contact the Film Office at 717-783-FILM.
Monthly Progress Report
Following your acceptance of a Film Tax Credit offer, from pre- to post-production, a Monthly Progress Report is due within five business days of the end of each month.
Acknowledgement & PA Film Office Logo
In each print and electronic version of the project, the end credits should include an acknowledgment of the support provided by the Pennsylvania Film Office and use of its logo.
Economic Impact Report
Within 60 days of completion of the production, a Final Production & Economic Impact Report must be submitted to the Pennsylvania Film Office. This report should be submitted simultaneously with your audit. Tax Credit certificates will not be issued until these reports are submitted and approved.
Film Tax Credit Sale or Assignment Application & Instructions
Tax Credits may be applied against tax liability under the following Pennsylvania taxes (under Articles III, IV or VI of the Tax Reform Code of 1971): Personal Income Tax (but not tax withheld by an employer from an employee); Corporate Net Income Tax; and Capital Stock and Franchise Tax. Refer to the Film Tax Credit Sale or Assignment Application and Instructions for more information.
