 |
 |
 |
|
||||||||
 |
 |
 |
South Carolina is one of the country's leading incentive states for film and series productions. The South Carolina production incentives differ from other states' incentives in that it is a cash rebate, paid to the production company within 30 days of final audit. Other states offer tax credits or tax refunds which require brokers and long waiting periods.
Productions that film in South Carolina can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1,000,000 is spent in the state.
The 20% wage rebate applies to any employee of the production whose wages are subject to SC withholding tax and earns less than $1,000,000. The 30% supplier rebate applies to all goods and services acquired from a South Carolina supplier.
In addition, all productions spending over $250,000 in SC are exempt from sales and accommodations taxes and all film productions are eligible to use state properties location fee-free.
State and Local Sales and Use Tax Exemption
Accommodations Tax Exemption
Establishing a commercial production company in South
Carolina?
SC Commercial Production Company Tax Incentive
Developing a South Carolina motion picture or production/post-production facility?
Tax Credits for the creation of South Carolina Motion Pictures
Tax Credits for the creation of South Carolina Production/Post-Production
Facilities
Looking for production financing for an in-state project?
Note: Funding requires collaborative production efforts between two South Carolina colleges or universities and a professional media entity.
Production Incentives - Policy and Procedures
Application for Production Incentives
