California film tax incentives
Hybrid programRefundableTransferableUp to 40%
California offers a 35% hybrid program, plus an uplift worth up to 5% more, for a maximum stacked rate of roughly 40%. The credit is refundable.
At a glance
- Program type
- Hybrid program
- Base rate
- 35%
- Minimum spend
- None listed
- Annual program cap
- $750,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Refundable
- Application required
- Yes — pre-approval required
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- First-season relocating TV series (40% total)+5%
- VFX / out-of-zone / local-labor upliftsAmount not specified in source
Uplift percentages vary by program allocation — MANUAL REVIEW.
Caps and thresholds
Annual cap $750M.
Program sunset
The program is currently authorized through 2032-12-31.
Estimate your credit
Green Room's free estimator applies California's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.