California production incentives
California offers a choice of incentive programs. Qualified spend is rewarded at 35-40%, with a $1,000,000 minimum spend and an annual funding cap of $750,000,000.
Headline rates
- Qualified spend
- 35-40%
- ATL resident
- N/A
- ATL non-resident
- N/A
- BTL resident
- 35-45%
- BTL non-resident
- 35%
California runs more than one program
“Various Incentive Types” means California offers several distinct options, so a single rate can't capture all of them. The headline rates above reflect the primary program. The other programs and local options are listed below.
Program details
- Minimum spend
- $1,000,000
- Funding cap
- $750,000,000
- Per-project cap
- $54,000,000*
- Loan-out registration
- No
- Loan-out withholding
- No
- CPA audit required
- Yes
- Screen credit required
- Yes
- Compensation cap
- No
- Sunset date
- June 30, 2030
A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.
Qualifying productions
Local & secondary incentives in California
7 city, county, or program-specific incentives layered on top of the statewide picture.
Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.
Put your incentive to work on set.
Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.