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Pennsylvania Commercial Production Incentives

State Incentives
Type of IncentiveTransferable Tax Credit
Incentive Amount25-30%
ResidencyBoth residents and non-residents can qualify
Minimum Spend60% of the budget (including Post Production) must be expended in state
Production Cap20% of annual cap
Salary Cap$15,000,000 aggregate on talent
Annual Cap$70,000,000 annually each July 1
Application TimelineApplications will be accepted no sooner than 90 days prior to the start date of principal photography
Loan-Out RegistrationYes. Must register prior to the beginning of their services
Loan-Out WithholdingEvidence that the loan out filed & remit PA taxes must be provided.
CPA AuditYes (Audit fees can qualify if part of original budget, and audit firm is PA registered.)

Pennsylvania Film Office