Other California Film Incentives

California Film Commission Services

• Free permits for California State properties including freeways, roads, beaches, parks, buildings and facilities.
• No location fees for California State properties. Most properties require reimbursement for monitors.
• One-stop film office for California State properties.
• Online location library  CinemaScout.
• On site California Highway Patrol (CHP) Film Liaison available to assist with filming on State freeways and highways. This liaison also arranges CHP officers to monitor film shoots.
• On site California State Fire Marshal available to provide advice and approval for pyrotechnics and other special effect permits for State properties.
• Coordination with more than 55 in-state film commissions. CFC emails customized location requests to designated film commission offices.
• Production and troubleshooting assistance.

County Incentives and Fee Exemptions

Updated June 15, 2021

   The City of Los Angeles and LA County

The City of Los Angeles provides, free use of any available, city-owned locations for filming, including the iconic Los Angeles City Hall. Visit FilmL.A. to find a free filming location and arrange to use it in your next film production.

Entertainment Production Tax Cap: Tax liability is $145 for the first $5 million in production cost plus $1.30 for each additional $1,000 or fractional part thereof (maximum tax liability not to exceed $9,100).

Business Tax Exemptions: Business tax exemptions are available for qualifying new businesses, small businesses, and creative artists. Reduced tax rates are available to motion picture production businesses as well as businesses taxed on gross receipts.

Creative Artist Tax Exemption: No tax is required to be paid by a person for gross receipts attributable to “Creative Activities” unless the total taxable and nontaxable gross receipts exceed $300,000 annually.

City of Santa Clarita: Offers a three-part film incentive program that subsidizes/refunds basic permit fees for California Film & TV Tax Credit Program approved productions; provides partial refunds of Transient Occupancy (Hotel) Taxes. Visit the Santa Clarita Film Office for more information.

   City of Oakland

The Oakland Film Rebate Program was enacted into law in July 2024. The Program provides a 10% rebate on all Oakland spend for productions who meet a qualified expenditure threshold of $250,000. Productions could qualify for 5% more in uplifts for spending in two distinct categories: hiring, renting, or purchasing from zip-codes with the highest rates of unemployment (2.5%) and/or hiring, renting, or purchasing from a worker-owned cooperative business (2.5%). There will be an annual set-aside of 10% of the available funds for productions with expenditures between $50,000- $249,999. To find out more about the program and its launch date visit www.makeitbay.org .

   Riverside County

Riverside County has waived all of their film permit fees in the unincorporated county and are offering free use of County owned properties for projects lasting 10 days or less. Visit the Riverside County Film Commission for more information. Visit the Riverside County Film Commission for more information.

CITIES IN RIVERSIDE COUNTY

City of Hemet: No permit fees; no fees for filming on city-owned property.

City of San Jacinto: No film permit fees; no fees for filming on city-owned property.

City of Temecula: No film permit fees.

   San Bernardino County

City of Needles: No film permit fees.

   San Francisco City and County

The Scene in San Francisco rebate program offers a refund of up to $600,000 on any fees paid to the City of San Francisco for a scripted or unscripted television episode or feature length film or documentary. This can include permit fees, payroll tax, up to 4 police officers per day, City owned locations, City owned production office and stage space, street closures, etc. To qualify, productions with budgets under $3 million must shoot 55% in San Francisco; budgets over $3 million must shoot 65% in San Francisco. San Francisco also has a Vendor Discount Program, offering 10-30% off hotels, restaurants, production services, car rentals, and a 5% discount on Virgin America, and a 5-13% discount on United Airlines. Visit Film SF for more information.

   Santa Barbara County

The Santa Barbara County Media Production Incentive Program provides a cash rebate to still photo campaigns, commercials, unscripted television, scripted television, and feature films. It is the only program in the State to provide incentives to still photo and commercial production. The incentive provides a cash rebate for permit fees and 50% of affiliated CHP, Sheriff, or PD costs. Program is capped at $50,000 per year. Visit the Santa Barbara Film Commission for more information.

   Santa Clarita

The Santa Clarita City Council is committed to doing everything possible to keep filming in L.A. County. To that end, since 2009 the Council has approved funding a Film Incentive Program (FIP). The FIP is aimed at retaining and increasing feature and television production in the City of Santa Clarita (City) and the Santa Clarita Valley (SCV) by subsidizing permit fees, in addition to reducing costs of safety personnel as possible.

To learn more about Santa Clarita’s Film Incentive Program, download FIP Summary or contact the Film Office at (661) 284-1425.

   Shasta County

Film Shasta covering 100% of permit application fees.

Film Incentive Program: Qualifying productions may receive up to $50,000 available (regardless of type of production). Production must contact Film Shasta for complete details of incentive qualifications to determine eligibility in advance of project’s start date in Shasta County. Visit the Shasta County Film Commission.

Additional Incentives, Tax Breaks, and Exemptions