Utilize recognizable cityscapes, rolling Appalachian landscapes and plentiful water locales in this region.
Home to New York City (one of the densest creative hubs in the world), charming coastal towns and everything in between, the Mid-Atlantic region can accommodate projects with any setting. Whether you need to utilize the iconic skyline of Manhattan or Washington, D.C., or if you seek an underutilized main street or waterfront dock, this area will be able to accommodate. Many of the states here offer comprehensive tax incentives and large pools of local talent, so read below to determine which state best suites your vision and budget.
Delaware
Delaware is a natural state that experiences all four seasons (and is tax-free), was the setting for the 2006 romantic comedy Failure to Launch, starring Matthew McConaughey and Sarah Jessica Parker. With picturesque locations like the breathtaking Wilmington skyline, Brandywine Park and DuPont mansions in the rolling Chateau Country, Delaware is a great filming location for many scripts. Towering lighthouses, pristine sandy beaches, the Wilmington cityscape and many state parks and wildlife refuges make Delaware worth a shot. Learn more at the Delaware Film Office.
Incentive Type: Refund
Incentive Amount: 0-30%
Minimum Spend: $100k
Bonus: N/A
Audit Requirements: Yes, Internal Audit will be performed
Application: Case By Case Program. Application and meetings with the film office must take place before production.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: 7/1/2023
Maryland
Delectable fresh crabs and the picturesque Chesapeake Bay comprise the east. Sprawling horse farms and Baltimore and D.C. are situated to the west. Maryland boasts prime filming locations throughout the Free State for any project. The riveting true story The Social Network and the action-comedy The Night Watchmen chose Maryland’s landscape for filming on-location for such reasons. According to the Maryland Since 2000, 78 films have been shot here, along with five television shows. Maryland’s close proximity to Washington, D.C. is incentive enough for some, as the district has strict filming laws. If popping over to Washington for a few shots isn’t feasible, the city of Baltimore makes for a great stand-in. Learn more at the Maryland Film Office.
Incentive Type: Refundable Tax Credit
Incentive Amount: 28-30%
Minimum Spend: $250k ($25K for small films)
Bonus: 2% for qualified TV series, including pilots or miniseries.
Audit Requirements: Yes
Application: Productions must submit an Application for Qualification (and all required materials) before beginning any film production activity in the state. Productions must submit an Application for Final Tax Credit Certification within 180 days of completion of all film production activity in the state.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: 6/30/2027
New Jersey
It’s “lights, camera, action!” in the Garden State thanks to its diverse culture and landscape and close proximity to New York City and Philadelphia. New Jersey offers all four seasons for filming any setting, whether down at the shore surrounded by lighthouses and expansive beaches or by the duck-covered lake and Old Mill in historic Allentown. Atlantic City is a favored stand-in for scenes in Las Vegas, and only a few authentic New Jerseyans might be able to tell the difference. Competitive tax incentives draw producers and filmmakers like Steven Spielberg, who used the dilapidated and crumbling facades of Patterson in North Jersey to emulate parts of the antiquated San Juan Hill neighborhood in New York City in the new West Side Story. Scorsese also took advantage of Paterson’s unpolished streets when he filmed parts of The Irishman, released in 2020 with a star-studded cast. New Jersey prides itself on its robust workforce and the growing number of professional production studios from north to south and invites all auteurs to participate in New Jersey’s film culture. Learn more at the New Jersey Motion Picture & Television Commission.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 30-37%
Minimum Spend: $1M (or $60% of total production expenses in-state)
Bonus: 5% of qualified film production expenses incurred for services rendered and property purchased. 2% added bonus awarded for the hire of minorities and women
Audit Requirements: Production must submit a tax credit verification report prepared by an independent certified public accountant licensed in NJ.
Application: A production company must begin principal photography within 180 days of the original application date or 150 days from the date of approval of the application by the New Jersey Economic Development Authority. Applications will be considered on a first-come, first-served basis.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: 06/30/2034
New York
New York State offers incredible tax incentives to filmmakers, for instance an additional 10 percent tax credit for any qualified labor expenses if filming is shot in certain upstate New York counties. The unique and multifaceted state has a cornucopia of diverse filming locations that can double as almost any recognizable geographic locale. The New York State’s Governor’s Office of Motion Picture & Television Development (MPTV) offers an online location library with over 32,000 pictures from around the comprehensive state to make scouting locations easier. From the rugged Adirondack Mountains and Finger Lakes wine country region to the vibrant Big Apple and beyond, New York can suit all scripts of any flavor. Learn more at Empire State Development.
Incentive Type: Refundable Tax Credit
Incentive Amount: 30-40%
Minimum Spend: $1M budget (in NYC, Westchester, Rockland, Suffolk and Nassau); $250K budget (for the rest of the State; excluding pilots)
Bonus: Productions with budgets over $500,000 may receive an additional 10% tax credit on qualified labor expenses in certain upstate N.Y. counties.
Audit Requirements: No
Application: Applicants complete and submit the Project Summary Form online. All other documents which comprise a complete application are submitted through the secure file transfer system. It is highly recommended that applications be submitted at least 10 business days prior to the start of principal photography. Submit a complete application with required materials prior to the beginning of principal photography and begin production within 365 days.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: No
Sunset Date: 12/31/2034
Pennsylvania
Two major Pennsylvania cities – Philadelphia and Pittsburgh – have been used for countless movies and television series filmed on-location throughout the decades like the original Night of the Living Dead and the iconic Rocky. Director M. Night Shyamalan’s Glass and the popular Apple TV+ series Servant chose historic Philadelphia for their settings. Pennsylvania’s impeccably versatile environment provides myriad backdrops for Oscar-worthy results including famous churches, diners and theaters. With abundant state parks and iconic cityscapes, it’s no wonder director John Hillcoat chose Presque Isle to film parts of the post-apocalyptic Cormac McCarthy adaptation The Road in 2009. Enticing tax incentives draw producers and filmmakers here for another good reason: fee-free filming locations on state-owned land. Another motivation is that visitors staying more than 30 days do not have to pay state and local taxes on hotel accommodations. With a plethora of unique locations across Pennsylvania and known to experience all four seasons, the Keystone State is a cinematographer’s dream. Learn more at the Pennsylvania Film Office.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 25-30%
Minimum Spend: 60% of total production expenditures must be incurred in PA
Bonus: 5% of the qualified film production expenses incurred by the tax payer if the taxpayer films a feature film, television film or television series films in a qualified production facility which meets the minimum stage filming requirements, which is intended as programming for a national audience.
Audit Requirements: CPA audit required for projects approved for a Film Tax Credit of $100,000 or more. CPA Report on Agreed-upon-procedures required for projects with a Film Tax Credit of less than $100,000.
Application: Submit a complete application package with fee no sooner than 90 days prior to the start date of principal photography in the commonwealth; application packages consist of a completed Film Tax Credit Application, Budget Top Sheet, verifiable documentation that 70% of financing has been secured, and the remaining 30% will be in place prior to principal photography, script copy, and a complete ‘Single Application’.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Virginia
Virginia, with its rich historical heritage, diverse landscapes, and picturesque towns, has become a sought-after location for filmmakers. The state’s blend of colonial history, rolling countryside and vibrant urban centers offers a versatile and captivating backdrop for various film genres. Filmmakers are drawn to Virginia for its unique historical settings and enticing production incentives. Notable films such as Lincoln, which authentically depicts the state’s historical landmarks, and Loving, featuring its beautiful and varied locales, showcase Virginia’s cinematic potential. Learn more at the Virginia Film Office.
Incentive Type: Fully Refundable Tax Credit/Grant
Incentive Amount: 15-40%
Minimum Spend: $250K (tax credit); None (grant)
Bonus: 10% bonus is given to residents if filming in the Commonwealth and spending between $250K and under $1M; 20$ bonus to resident payroll if filming in the Commonwealth and spending at least $1M; Qualified expenditure for production incentives includes expenses made in Virginia in the form of services or products, including leased products.
Audit Requirements: Yes
Application: Productions must submit an application to the VFO no later than 30 days prior to the planned beginning of production. Productions must begin within 90 days of the application approval. All projects must be fully funded and ready to begin production within 90 days of receiving confirmation of funding.
Sunset Date: Tax Credit: 12/31/2026; Grant: None
West Virginia
Across West Virginia you’ll find a wealth of breathtaking Appalachian landscapes and charming small towns, all of which offer settings for filmmakers that are both unique and compelling. Rugged mountains, scenic rivers and historic architecture all make for a versatile backdrop that can be used for a wide range of film genres. Notable films like The Silence of the Lambs, which captures the state’s atmospheric settings, and We Are Marshall, featuring the state’s heartfelt community resilience, highlight West Virginia’s cinematic allure. Learn more at the West Virginia Film Office.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 27-31%
Minimum Spend: $50k
Bonus: N/A
Audit Requirements: Yes
Application: Principal Photography must begin within 120 days from the date of application approval.
Sunset Date: 12/31/2027
