California Film & TV Tax Credit Program 4.0
California Film Commission (CFC)
35–40% of qualified CA spend
35% CA film credit, Jobs Ratio ranked
California's Film & TV Tax Credit Program 4.0 offers 35% (or 40% for relocating TV series) non-refundable, non-transferable tax credits on qualified California production expenditures. Projects are ranked by a Jobs Ratio — a metric that favors productions most likely to generate in-state jobs and economic activity. Annual cap is $750 million across a 5-year program ($3.75B total, sunset June 30, 2030). Minimum $1M qualified spend required. Indie features get a transferable 25% credit.
- Funding type
- Tax Credit
- Level
- State
- Amount range
- $54,000,000
- Realistic amount
- A $10M California spend on a non-indie feature earns approximately $3.5M in credits. Indie features at 25% earn $2.5M on…
- Deadline
- Application windows open periodically throughout the year for each production category. Window #6 closed March 4, 2026. Check film.ca.gov for next window dates. Applications are evaluated by Jobs Ratio score, not first-come, first-served.
- Status
- active
- States
- CA
- Payment model
- tax offset
Who qualifies
- For-profit production companies producing feature films, TV series, mini-series, TV pilots, or limited series in California
- Minimum $1,000,000 in qualified California production expenditures per project (TV: $1M per episode)
- Independent feature films: budgets under $10M with principal photography in California; at least 75% of the production shooting days must be in California
- Relocating TV series: currently active series that relocates principal photography to California from another state
- Non-indie features and TV: must commit to specified minimum number of principal photography days in California
- Productions must apply during an open CFC application window before or at start of principal photography
- Qualified expenditures: payments to California vendors and residents for production services and goods
Hard requirements
- Must be incorporated
- Restricted to industry: film, television, or media production
- Minimum project size: $1,000,000
What it covers
Eligible expenses
- California resident and non-resident payroll for services physically performed in California
- Qualified purchases of tangible personal property from California vendors
- California facility and studio rental fees
- Post-production services performed in California
- Location fees paid to California landowners
Ineligible expenses
- Development costs, story rights, screenplay acquisition
- Costs incurred outside California
- Marketing, advertising, and distribution of the completed film
- Expenditures above the per-project $54M cap (for non-indie features/TV series)
How to apply
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1
Determine production category and watch for application window
Identify whether your project is an Indie Feature, Non-Indie Feature, TV Series, or Relocating TV. Monitor film.ca.gov for window opening dates — windows are typically 2–3 days and announced ~2 weeks in advance.
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2
Submit application and Jobs Ratio calculation
During the application window, submit project details including budget, California shooting schedule, and qualified expenditure projections. CFC calculates the Jobs Ratio from your data — higher ratios get priority for credit allocation.
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3
Receive credit allocation and begin production
If your Jobs Ratio ranks high enough within the window's allocation, CFC issues a credit allocation letter. This locks in your credit percentage. Begin principal photography.
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4
Complete Agreed Upon Procedures (AUP) audit
After production wraps, a California-licensed CPA performs a mandatory AUP audit of all claimed expenditures. Submit audit report to CFC. CFC issues the final tax credit certificate.
Industry & certifications
NAICS codes: 512110, 512120, 512191
The Jobs Ratio is calculated from your commitment to California crew and vendor spend — budget more California-sourced labor and you rank higher. Application windows are 2–3 days and highly competitive; productions should have all data ready before the window opens.
Deadline & timing
The CFC opens separate application windows for TV Projects, Relocating TV, Indie Features, and Non-Indie Features. Each window is typically 2–3 days. Productions must apply before or at the start of principal photography. Credits are allocated within windows based on Jobs Ratio ranking — higher-ratio projects get credits first until the window allocation is exhausted.
Related programs
Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.