Incentives

Pennsylvania offers a 25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth.

Eligible Projects

• the production of a feature film,
• a television film,
• a television talk show or game show series,
• a television commercial,
• a television pilot or each episode of a television series intended as programming for a national audience.

Tax Credits

Films that qualify are eligible for a tax credit equal to 25% of the production’s total Qualified Pennsylvania Production Expenses.

An additional 5% tax credit, for a total credit of 30%, is available for productions that meet the minimum state filming requirements at a Qualified Production Facility.

Films with eligible Post-production Expenses incurred at a Qualified Post-production Facility, either as part of a Film’s total production activities or as a stand-alone post-production project, are eligible for a 30% tax credit of the film’s qualified post-production expenses.

Uses

Recipients of a Film Production Tax Credit may use the tax credit to offset their Pennsylvania state tax liability or sell, assign, or transfer the credits to another entity.

See program guidelines or a list of Pennsylvania taxes.

Terms

Applications will be accepted no sooner than 90 days prior to the start date of principal photography in Pennsylvania.

Only applications with verifiable documentation that 70% of the film’s financing has been secured and that the remaining 30% will be secured prior to the planned start date of principal photography in Pennsylvania will be considered.

Applications are reviewed during the following four periods:

• July 1 through September 30
• October 1 through December 31
• January 1 through March 31
• April 1 through June 30

See full Tax Credit Guidelines here.

GEFO staff can help you navigate the Pennsylvania Tax Credit and assist in completing the application.

Hotel Incentive

Film cast and crew staying 30 or more consecutive days in a Pennsylvania hotel are not obligated to pay the Pennsylvania hotel tax. We can assist in locating a participating hotel.

Free Use of State-Owned Property

Except for extraordinary activities, no department or agency of the commonwealth may charge a fee or other cost (except the actual costs incurred by the affected department or agency) for the use of state-owned property for the purpose of making commercial motion pictures.