Virginia film tax incentives
Hybrid programUp to 20%
Virginia offers a 15% hybrid program, plus an uplift worth up to 5% more, for a maximum stacked rate of roughly 20%. Minimum qualifying spend is $250,000.
At a glance
- Program type
- Hybrid program
- Base rate
- 15%
- Minimum spend
- $250,000
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Neither
- Application required
- Yes
- 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.
- Economically distressed area (20% total)+5%
- Payroll and first-time-worker bonusesAmount not specified in source
Amounts not specified — MANUAL REVIEW.
Caps and thresholds
Tax credit minimum $250K; Opportunity Fund grant has no minimum spend.
Estimate your credit
Green Room's free estimator applies Virginia'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.