California Film & Television Tax Credit 4.0
California's Program 4.0 offers a 35% credit on qualified below-the-line spend — now refundable, so you can get cash even without California tax. Above-the-line (lead cast, directors, producers) and non-resident wages don't qualify. Add 10% for resident crew working outside the LA Zone and 5% for heavy in-state VFX. Minimum $1M budget; projects are selected by a jobs-ratio ranking.
How the program works
- • 35% on qualified below-the-line spend
- • +10% — Out-of-LA-Zone labor uplift: Resident wages for work outside the Los Angeles Zone earn +10%.
- • +5% — Visual effects uplift: +5% when California VFX is ≥75% of worldwide VFX or ≥$10M qualified CA VFX.
- Max effective rate: 40%
- • Minimum qualified spend: $1,000,000
- • 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.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
$750M per year through FY2029-30; allocated across TV, relocating TV, indie and non-indie feature buckets by jobs-ratio ranking.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →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.