South Carolina Film Tax Credits | Entertainment Tax Credits in South Carolina | Film Tax Credit in SC

Film Production Capital provides tax credit-based financing for films in South Carolina, as well as television, digital interactive media (video games), and all other qualifying entertainment productions. We are the largest purchaser/financier of entertainment tax credits in the country that specializes in independent productions. You can find some of the highlights involving South Carolina film tax credits below.

South Carolina Highlights:
• 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3500/person on out-of-state crew wages.
• Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate.
• 30% cash rebate on in-state supplier expenditures.
• $1 Million minimum spend.
• The 20% wage rebate applies to an employee whose wages are subject to SC withholding tax and are less than $1 mil (capped at $10 million).
• Productions spending over $250,000 in SC are exempt from sales and accommodations taxes
• Loan-outs included if they pay SC withholding.
• If TV series films a minimum of 6 episodes and spend $1 million per 1/2 hour or hour episode it may qualify or the full 20% wage rebate for nonresident crew as well.
• SC resident investors can receive non-transferable investment tax credit of 20% up to $100,000 per investor; these credits cannot reduce a taxpayer’s tax liability by more than 50%, has a 15 year carry-forward.
• $27 million allocated for current fiscal year

If you are interested in obtaining more information about our services in South Carolina, or any other state, please call us at 1-866-454-9205 or email us at info@filmproductioncapital.com.

South Carolina Film Office: www.FilmSC.com
Incentives Information: http://www.filmsc.com/incentives.html