West Virginia film tax incentives
Transferable tax creditTransferableUp to 31%
West Virginia offers a 27% transferable tax credit, plus an uplift worth up to 4% more, for a maximum stacked rate of roughly 31%. The credit is transferable and can be sold. Minimum qualifying spend is $50,000.
At a glance
- Program type
- Transferable tax credit
- Base rate
- 27%
- Minimum spend
- $50,000
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Transferable
- 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.
- 10+ WV residents hired full-time+4%
Estimate your credit
Green Room's free estimator applies West 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.