Film Tax Credit Program

Pennsylvania offers a 25% tax credit to films that spend at least 60% of their total budget in the Commonwealth. The program is capped at $75 million for the Fiscal Year July 1, 2008 - June 30, 2009. Review the Tax Credit Program guidelines and application below, and download a 2009 report (PDF) on the impact of the program on the Commonwealth's economic development.

FY2008-09 Film Tax Credit Program Guidelines

Appendix A: Enabling Legislation

Appendix B:  Film Tax Credit Application

Appendix C:  Instructions on Completing the Single Application

Appendix D:  Monthly Progress Report Form

Appendix E:  Economic Impact Report Form

Appendix F:  Financial Compliance Instructions

Appendix G:  Acknowledgement & Pennsylvania Film Office Logo

PA Film Office Logo File Formats: .eps .jpg

Appendix H:  Film Tax Credit Sale or Assignment Application and Instructions

NOTE: To view the Film Tax Credit application and appendices, you will need to download Adobe Acrobat Reader if it is not installed on your computer. Download the Adobe Acrobat Reader.

Breaking News About the Sales Tax Exemption

As of October 1, 2007 the Pennsylvania Film Office can no longer offer the sales tax exemption to filmmakers in the commonwealth. The new $75million tax credit program replaces the sales tax exemption. If you are already using the sales tax exemption for filming, you may not use it effective October 1, 2007. The guidelines for the new Creativity in Focus Tax Credit program, effective July 1, 2007, will be posted shortly.

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. We invite you to contact the Pennsylvania Film Office for further explanation of this program.

Contact us to learn more about the talented crew, locations and economic incentives that make Pennsylvania the ideal place for your next production.