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Washington film tax incentives

Cash rebateUp to 40%

Washington offers a 30% cash rebate, plus an uplift worth up to 10% more, for a maximum stacked rate of roughly 40%.

At a glance

Program type
Cash rebate
Base rate
30%
Minimum spend
None listed
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.

  • Rural / underrepresented story uplift+10%
  • Non-resident payroll reimbursed at 15% (vs 30% resident)Amount not specified in source

    Non-resident payroll earns roughly half the resident rate.

Estimate your credit

Green Room's free estimator applies Washington'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.

Other states to compare

Source. NCSL State Film and Television Incentive Programs (via 50-state guide) — data last verified 2026-06-17. Administered by the Washington Filmworks.

Estimated incentive only. This is not legal, financial, or tax advice. Final eligibility and incentive value depend on official program rules, application approval, audit, qualified spend verification, and applicable law.

Rates and caps for 2026 change with state legislative sessions. Confirm current terms with the film office before committing a budget.