Pennsylvania Film Tax Credit Calculator

Calculate your estimated PA Film Production tax credit

Pennsylvania Film Tax Credit

Up to 30% Credit
25% base + 5% QPF bonus - Transferable credit

Production Information

Qualified Production Facility

QPF Bonus (+5%)

Productions filming at a Pennsylvania Qualified Production Facility receive an additional 5% credit (30% total instead of 25%).

60% Minimum PA Spend Requirement

At least 60% of the total production budget must be qualified Pennsylvania expenditures to receive the credit.

Pennsylvania Credit Program

  • • 25% base credit on qualified PA expenses
  • • +5% bonus at Qualified Production Facility (30% total)
  • • No salary caps on individual workers
  • • $12M maximum credit per project
  • • Credit is transferable

Credit Summary

  • Program: Film Production Tax Credit
  • Production: (Enter title) (Feature Film)
  • Base Rate: 25%
  • Effective Rate: 25%

Project Cap: Maximum credit of $12,000,000 per project.

About the Pennsylvania Film Incentive

Pennsylvania offers a transferable film tax credit with a 25% base rate, rising to 30% for productions that use a Qualified Production Facility. Under the current program guidelines the credit is capped at $12 million per project, within an annual program allocation of $60 million.

Rather than a fixed minimum-spend figure, Pennsylvania requires that at least 60% of the total production budget be spent in-state to qualify. There are no individual salary caps.

Post-production-only work performed at a qualified facility is eligible at the 30% rate. Upload your budget above to see your estimated Pennsylvania credit line by line.

Credit typeTransferable tax credit
Base rate25%
Uplift+5% Qualified Production Facility (30%)
Qualification≥ 60% of total budget spent in PA
Project cap$12M credit per project
Annual program$60M

Frequently Asked Questions

What is the Pennsylvania film tax credit rate?

The base rate is 25%, rising to 30% when a Qualified Production Facility is used, under the current program guidelines.

Is the Pennsylvania credit transferable?

Yes, it is a transferable tax credit.

How does a production qualify in Pennsylvania?

At least 60% of the total production budget must be spent in Pennsylvania. There is no separate fixed minimum-spend figure.

Are there salary caps in Pennsylvania?

No individual salary caps apply under the current program guidelines.

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.