Pennsylvania Commercial Production Incentives

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