Film Incentives Calculator

California Film Tax Credit

Program 4.0 - Up to 45%

35% base + up to 10% uplifts - Refundable credit

IMPORTANT: All Above-the-Line (ATL) Costs are EXCLUDED

California is the only major program that excludes ALL ATL spending. Directors, writers, producers, and actors do NOT qualify for CA tax credits.

Production Information

Production Title

Production Type

Independent Film

Check this for independent films (max $20M qualified spend, $9M max credit). Non-independent productions have $120M qualified spend cap and $54M max credit.

Available Uplifts

VFX Uplift (+5%)

Check if 75% of VFX is done in California OR you have $10M+ CA VFX spend.

Local Hire Uplift (Outside LA Zone)

+10% for non-indie productions, +5% for indie/relocating TV. Applies to wages paid to CA residents outside the LA studio zone.

Career Pathways Trainee Uplift (up to +2%)

+0.5% per trainee, maximum 4 trainees (2% max). Effective January 2026.

California Program 4.0 (July 2025 - June 2030)

• 35% base on qualified BTL wages and production costs
• 40% base for relocating TV series (Year 1)
• NO ATL qualifies (unique to California)
• $1M minimum qualified spend required
• Credit is refundable (election available)

Credit Summary Preview

Production: (Enter title) (Feature Film (Non-Independent))
Type: Non-Independent
Base Rate: 35%
Effective Rate: 35%
Max Qualified Spend: $120,000,000 | Max Credit: $54,000,000

Minimum Spend: $1 million total qualified expenditure required. For TV series, minimum $1 million per episode.

About the California Film Incentive

California's Film & Television Tax Credit Program 4.0 runs from July 2025 through June 2030 and, under the current program guidelines, is a refundable credit (with an election available from July 2025). The base rate is 35%, and relocating television series can earn 40% in their first California year.

Uplifts can raise the rate to a maximum of 45%: a 5% VFX uplift (when at least 75% of VFX is done in California or California VFX spend reaches $10 million), a 10% local-hire uplift outside the Los Angeles Zone (5% for independent or relocating productions), and a Career Pathways bonus of 0.5% per trainee up to 2%. Minimum spend is $1 million (and $1 million per episode for television). Qualified-spend caps are $120 million (standard) and $20 million (independent), with credit caps of $54 million and $9 million respectively, inside a $750 million annual program.

California is unusual in one important way: all above-the-line spending — directors, writers, producers, and actors — is excluded from the credit, which is unique among major programs. Ineligible project types include reality, documentaries, news, talk, game shows, half-hour television, commercials, and music videos. Upload your budget above to see your estimated California credit line by line.

Credit type	Refundable (election from July 2025)
Base rate	35% (40% relocating TV year 1)
Uplifts	+5% VFX, +10% local hire, Career Pathways (max 45%)
Minimum spend	$1M (and $1M/episode for TV)
Above-the-line	Excluded entirely
Program window	July 2025 – June 2030

Frequently Asked Questions

What is the California film tax credit rate?

The base rate is 35% (40% for relocating TV in year one), and uplifts for VFX, local hire, and Career Pathways can raise it to a maximum of 45% under Program 4.0.

Does California cover above-the-line costs?

No. California excludes all above-the-line spending — directors, writers, producers, and actors — which is unique among major programs.

Is the California credit refundable?

Under Program 4.0 it is refundable, with an election available from July 2025.

What is the minimum spend in California?

$1 million, and $1 million per episode for television projects.

What productions are excluded in California?

Reality, documentaries, news, talk, game shows, half-hour television, commercials, and music videos are ineligible.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.