South Carolina

United States - Alabama

NameUS - SC Production Incentives (Wage & Supplier Rebates)
FundSouth Carolina Film Office
TypeProduction Incentive
Project typesFeature Films, TV series, TV single work
Nature of projectFiction, Animation, Documentary
Annual budgetAre also available: 1) A sales and use tax exemption on all goods, services, accommodations; 2) Location fee-free filming locations owned by the State of South Carolina if at least 250 000 USD spend.
Funding calculation % of QE upto20
Funding calculation infoWAGE REBATE: 25% for the SC residents / 20% for all non-resident performing artists (including stunt performers) including crew / SUPPLIER REBATE: 30% of qualifying goods and services purchased, rented, or leased by the production company from a SC supplier
Qualifying expenses infoNon resident compensation (4 to 7% witholding tax) and loan-out payments (2% witholding tax) qualifies if withholding tax is paid / Compensation to residents and non residents is capped at 1M USD per person
Nature of fundingSelective
Nature of funding infoPriority will be given to productions that hold the most promise for benefiting SC by hiring SC crew, using local suppliers, being bonded and insured, and holding a distribution plan
Who can applyNational Production Company
Who can apply infoAll production companies doing business in SC must be registered with the South Carolina Secretary of State
Other requirementsTV series must be intended for national distribution / Production must be completed within a one calendar year (365 days)
All year roundYes
When to apply infoApplication before start of principal photography / Contact the Film Commission to discuss your project prior application
RecoupableNot Recoupable
Tax typeCash Rebate
Financial supportNational Productions, Coproductions, Foreign Productions
Minimum local spending infoAt least 1M USD must be spend in South Carolina / For TV series: at least 10M USD and each episode must have a minimum production expenditure of 1M USD per episode
Individuals paying income tax inSouth Carolina
Foreign individuals paying income tax inSouth Carolina
Service companies paying taxes inSouth Carolina

Contact Details

Name: Tom Clark
Phone:+1 803 737 0498