Production Incentives Database

West Virginia  

   
Incentive TypeTransferable Non-Refundable Tax Credit
Spend27-31%
Above the Line Residents27-31%
Above the Line Nonresidents27-31%
Below the Line Residents27-31%
Below the Line Nonresidents27-31%
Bonus 14% of total WV spend if 10 or more West Virginia residents (crew or talent) are hired full-time during principal production.

Project Criteria$25,000 minimum qualified spend
Loanout Registration RequiredYes
Loanout WithholdingNo
Annual Funding Caps$5,000,000
Project CapsNone
Minimum Spend$25,000
Sunset DateNone

West Virginia Film Office
90 Mac Corkle Avenue SW, South Charleston, WV 25303

Chelsea Ruby, Commissioner of Tourism
Phone: 304 957 9382
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
An independent CPA Agreed-Upon-Procedures report is required.
Getting Started
Register with the Secretary of State and the State Tax Department; submit an Eligibility Application to the West Virginia Film Office; begin production within 120 days of approval.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit the Application for Tax Credit Voucher and the CPA report to the West Virginia Film Office.

The holder of the Tax Credit Voucher may apply the tax credits to its West Virginia tax liabilities or may transfer or sell the credits to another person or entity with a West Virginia tax liability.
Additional Information
Qualified projects adhere to the statutes and rules, including that projects do not contain filming of sexually explicit conduct of minors, do not contain obscene matter or sexually explicit conduct, and do not contain content that portrays the State of West Virginia in a significantly derogatory manner.

Carry Forward of the credit is two years
Last updated: 07/01/2017
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.