The region offers an immense talent pool and countless dramatic landscapes for your next film or television project
The American West is the cradle of modern Hollywood, with the talent pool and entertainment infrastructure of Los Angeles unmatched anywhere in North America. However, it’s also home to breathtaking natural environments that range from arid deserts to lush forests. All four states in this region offer generous incentives or benefits to attract projects, and they are each home to distinct combinations of urban hubs and vast outdoor vistas.
California
California can attribute its domination in the entertainment and film industry to its wide array of amenities and services. The state boasts over 800 miles of picturesque coastline views down the coast-hugging Highway 1. The diverse climate of the state allows for a multitude of filming locations, from the vast deserts and grasslands of Southern California to the temperate forests of Northern California. Combined with easy access to expert crews, state of the art facilities and a culture that prioritizes the creation of art, it’s no question as to why California is known as the modern-day capital for film production in North America.
The biggest film and TV production studios call this state home, including Universal Studios Hollywood, Warner Bros., Columbia Pictures and Marvel Studios. Combined, this industry supports over 700,000 jobs and brings in nearly $70 billion in wages for California workers. Learn more at the California Film Commission website.
Incentive Type: Non-Transferable Non-Refundable Tax Credit
Incentive Amount: 25% (relocating TV series and independent films) and 20% (feature films, new TV series, mini-series, pilots)
Minimum Spend: $1,000,000
Bonus: 5% uplift available for productions that shoot outside the Los Angeles zone or meet other specific criteria.
Audit Requirements: An agreed upon procedures report by an independent California CPA is required.
Application: Several application windows are administered each fiscal year through the California Film Commission website.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: 6/30/2025
Nevada
A desert oasis of moral ambiguity, gambling, vice and unadulterated entertainment has made Las Vegas and Nevada at large a distinguished cultural contributor to the entertainment industry. The locations offered in-state provide some of the most contrasting backdrops for any production need. The Las Vegas strip offers glitz and visual stimulation in its most American form, while 30 miles away, the most bleak environments with other-worldly attributes can be found in lifeless deserts and dried lakebeds.
Recently, local crews have worked with production teams to produce critically acclaimed films and TV shows like the Hangover series and Jason Bourne. Learn more at Nevada Film Office.
Incentive Type: Transferable Non-Refundable Tax Credit
Incentive Amount: 15% (residents), 12% (non-residents, Above the Line labor)
Minimum Spend: $500,000
Bonus: 5% of the cumulative qualified production costs if greater than 50% of below the line crew are Nevada residents. Plus 5% of the cumulative qualified production costs if greater than 50% of the filming days occurred in a Nevada county in which in each of the two years immediately preceding the date of application, qualified productions incurred less than $10 million of direct expenditures.
Audit Requirements: Required from an approved CPA by the Nevada Film Office.
Application: Commencement of principal photography must begin no later than 90 days after the application is approved.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: Not specified
Oregon
Oregon’s picturesque landscapes, reminiscent of the country’s last great frontier, have graced the screens of film and TV since the silent film era of the early 1900s. Only a two-hour flight from Los Angeles, this state offers unmatched access to hundreds of unique filming sites. Fog-covered neighborhoods akin to Norman Rockwell paintings are within driving distance to rugged terrain only conquerable by the most expert outdoorsmen. Oregon has served as a backdrop for projects like Significant Other produced by Paramount and Somebody I Used to Know produced by Amazon.
Oregon Film sets itself apart through its commitment to a more inclusive, diverse film and entertainment industry. The office is championing initiatives in affirmative action and DEI, environmentally conscious content creation and equitable hiring practices. Through the Oregon Production Investment Fund (OPIF) and the Greenlight Oregon Labor Rebate (GOLR), the state has created an attractive incentive program for film and television. Learn more at Oregon Film.
Incentive Type: Rebate
Incentive Amount: 20-26.2% (residents and non-residents)
Minimum Spend: $1,000,000
Bonus: Regional OPIF (R-OPIF) is a segregated annual amount of the larger OPIF program (3% of the overall fund) which provides extra incentives for productions which base themselves entirely or do one or more production days outside of the Portland Metro Area.
Local OPIF (L-OPIF) rebates 25% of goods/services paid to Oregon registered companies and vendors and 20% of Oregon-based payroll. Applies to projects being actively produced by an Oregon resident producer or an Oregon headquartered production company, with additional requirements.
Audit Requirements: A third-party audit is required in order to ensure that the production expenses meet the eligibility requirements for the rebate.
Application: Submit a completed Oregon Production Investment Fund prior to the start of production.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: 1/1/2023
Washington
Filmmakers have flocked to Washington for its notable locations that embody the rugged and rainy Pacific Northwest region. This state is home to a number of small towns that boast a wide array of unique attractions, from the self-proclaimed “Lavender Capital of North America” in Sequim to the historic lumber town reimagined with Bavarian-style buildings in Leavenworth. Films and TV shows requiring an urban setting will not have to look far for stunning backdrops in Seattle or Spokane. Washington has served as the backdrop for classic films like Sleepless in Seattle, 10 Things I Hate About You and Twilight.
The Motion Picture Competitiveness Program (MPCP) in Washington is an initiative designed to attract film and video production to the state. It provides financial incentives, primarily in the form of tax credits or rebates, to production companies that choose to shoot their projects in Washington. Learn more at Washington Filmworks.
Incentive Type: Rebate
Incentive Amount: 30-40% (residents), N/A (non-residents)
Minimum Spend: $500,000 for motion pictures, $300,000 for episodic series (per episode), $150,000 for commercials
Bonus: If a production meets the minimum spend thresholds, then the project may qualify for up to an additional 10% on qualified in-state expenditures if they film in a rural county and/or tell the story of a historically underrepresented community.
Audit Requirements: None
Application: Applications for funding assistance can be found and submitted via Washington Filmworks Applicants must submit a completed application at least 5 business days prior to the start of principal photography unless the applicant is applying for an enhanced incentive, in which case the completed application must be submitted at least 2 weeks prior to the start of principal photography.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: 6/30/2030
