Pennsylvania offers a 25% tax credit to productions that spend at least 60% of their total budget in the Commonwealth.
- 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.
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.
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.
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
GEFO staff can help you navigate the Pennsylvania Tax Credit and assist in completing the application.
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.