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WV

Film Production Tax Credit

Provides transferable West Virginia tax credits to eligible film and television productions spending at least $50,000 in the state.

About this program

The West Virginia Film Production Tax Credit offers transferable tax credits of up to 31% for eligible productions filming in West Virginia. Eligible projects include films, television shows, music videos, and related productions, with a minimum annual spend of $50,000 and additional incentives for hiring West Virginia residents.

Eligibility

Eligible applicants are production companies with qualifying film, television, music video, or related production expenditures in West Virginia.

Requirements

  • Production must spend at least $50,000 annually in West Virginia.
  • Project must be an eligible production such as film, television, music video, or related production.
  • Applicant must apply through the West Virginia Department of Economic Development.