Pennsylvania Commercial Production Incentives
Questions about the Pennsylvania Incentive Program?
| Type of Incentive | Transferable Tax Credit |
| Incentive Amount | 25-30% |
| Residency | Both residents and non-residents can qualify |
| Minimum Spend | 60% of the budget (including Post Production) must be expended in state |
| Production Cap | 20% of annual cap |
| Salary Cap | $15,000,000 aggregate on talent |
| Annual Cap | $70,000,000 annually each July 1 |
| Application Timeline | Applications will be accepted no sooner than 90 days prior to the start date of principal photography |
| Loan-Out Registration | Yes. Must register prior to the beginning of their services |
| Loan-Out Withholding | Evidence that the loan out filed & remit PA taxes must be provided. |
| CPA Audit | Yes (Audit fees can qualify if part of original budget, and audit firm is PA registered.) |
Pennsylvania Film Office