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South Carolina Commercial Production Incentives

State Incentives

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Type of IncentiveRebate
Incentive Amount20 - 30 %
ResidencyBoth residents and non-residents can qualify
Minimum Spend$1,000,000
Production CapNone
Salary Cap$1,000,000
Annual Cap$15,000,000 available in total incentive funds. Annual allocation between wage/vendor rebates varies
Application TimelineProductions must register with the state at least 15 days prior to start of principal photography
Loan-Out RegistrationYes
Loan-Out Withholding2%
CPA AuditNo; the state conducts an on-site audit