South Carolina Motion Picture Incentive
South Carolina pays a cash rebate — no tax liability needed: 25% on South Carolina resident wages, 20% on non-resident wages, and 30% on spend with registered South Carolina suppliers. It's paid within 30 days of the final audit. You need at least $1M of qualified South Carolina spend.
How the program works
- • 25% on South Carolina resident wages
- • 20% on non-resident wages
- • 30% on qualified South Carolina supplier spend
- Max effective rate: 30%
- • Minimum qualified spend: $1,000,000
- • Wages must be subject to South Carolina income-tax withholding; supplier spend must be with a registered SC supplier.
- • Loan-outs qualify if registered with the SC Secretary of State and Department of Revenue.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.
SCPRT advertises roughly $15.5M of rebate funds available per fiscal year (replenished each July 1); the statutory wage-rebate ceiling is $10M with the supplier rebate funded separately. Pending bill H.3832 would raise the cap to $30M — verify current-year availability with the Film Commission.
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.