Incentive Calculator

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Refundable tax creditSource: California Film Commission· Last verified 2026-06-07
Your budget
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Production details
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Estimated incentive
Researched
$0
0% of total budget · 0% of qualified spend
Below California's minimum qualified spend — no credit earned yet.
Total budget
$1,200,000
Qualified spend
$700,000
Base credit
$245,000
Uplift
$0
Line-by-line — why each number is what it is
Director · $150,000—
Excluded: Above-the-line costs are not qualified.
Lead cast · $250,000—
Excluded: Above-the-line costs are not qualified.
Local crew · $400,000$140,000
35% on qualified below-the-line spend · 35% on $400,000
Camera & grip rental · $180,000$63,000
35% on qualified below-the-line spend · 35% on $180,000
Locations & stage · $120,000$42,000
35% on qualified below-the-line spend · 35% on $120,000
Post (out of state) · $100,000—
Does not match this program's qualifying-spend definition.
Uplifts & bonuses
Out-of-LA-Zone labor upliftNot applied
Not applied — condition not met. Resident wages for work outside the Los Angeles Zone earn +10%.
Visual effects upliftNot applied
Not applied — condition not met. +5% when California VFX is ≥75% of worldwide VFX or ≥$10M qualified CA VFX.
From credit to cash

A refundable credit pays out in cash even if you owe no state tax: you file, the state applies the credit to any liability, and refunds the rest. Timing depends on the audit and filing cycle.

Gross credit$0
Refunded as cash (above liability)$0

Typical timing: ~18 months after audit/filing.

  • • Above-the-line and non-resident labor are excluded; the credit covers qualified BTL wages and non-wage spend.
  • • Selection is by Jobs Ratio Ranking, not a lottery; feature credit applies to the first $120M of qualified spend.
  • • Minimum qualified spend of $1,000,000 not met ($700,000 qualified). No credit is earned until the threshold is reached.
Every figure is traceable to a named rule above.
This incentive is your first money in.

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.