[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302802-105":53,"doc-detail-302802-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","virginia-production-incentives-virginia-film-incentive-program-guidelines-faq","VIRGINIA PRODUCTION INCENTIVES - Virginia Film Incentive Program Guidelines & FAQ","","Virginia has established production incentives for the state’s film industry, aiming to make filming in Virginia more economical and efficient while supporting job creation. The program includes grants, refundable tax credits, and sales and use tax and lodging tax exemptions. Eligibility requires a Virginia location and qualifying spending thresholds, plus specific crediting and readiness timelines. Additional funding is available for projects hiring Virginia residents, filming in economically distressed areas, or employing first-time film employees. Key contacts and application guidance are provided.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/virginia-production-incentives-virginia-film-incentive-program-guidelines-faq/302802/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/virginia-production-incentives-virginia-film-incentive-program-guidelines-faq/302802.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What’s the difference between the Governor’s Motion Picture Opportunity Fund and the Virginia Motion Picture Tax Credit Fund?","Question",{"text":108,"@type":109},"The Motion Picture Opportunity Fund is a grant program, while the Virginia Motion Picture Tax Credit Program is a refundable tax credit program. Both use the same eligibility criteria and the same application form.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How much does my production need to spend in Virginia to receive tax credits?",{"text":113,"@type":109},"To be eligible for Virginia tax credits, the production company must spend at least $250,000 in qualifying expenses in Virginia. There is no minimum spend for the grant program.",{"name":115,"@type":106,"acceptedAnswer":116},"What is the difference between a tax credit and a grant?",{"text":117,"@type":109},"Tax credits are designed to offset Virginia tax liability and involve filing a Virginia tax return after filming is completed. Grants are not subject to tax liability, and Virginia tax return filing is not required; payment is made after required documentation is approved.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302802,1789797025,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},962075114765,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","VIRGINIA PRODUCTION INCENTIVES  \nVIRGINIA PRODUCTION INCENTIVES  \nVirginia has instituted an incentive program designed to support the state’s film production industry, while making the filming experience in Virginia as economical and efficient as possible for production entities that choose Virginia for their projects. Virginia’s incentive package includes grants, tax credits, a sales and use tax exemption and lodging tax exemptions. The amount of money allocated to Virginia incentive funds varies from year to year.  \nTo be eligible for a Virginia tax credit, a production company must make a best faith effort to shoot at least 50 percent of principal photography in the state and must spend at least $250,000 in qualifying expenses in Virginia. There is no minimum spend for the grant program. Every project receiving funding must contain a “Filmed in Virginia” credit and a Virginia is for Film Lovers logo as part of the final production. All projects must be fully funded and be ready to begin production within 90 days of receiving confirmation of funding.  \nThe purpose of the Virginia incentive program is to bring business to the Commonwealth and jobs to its citizens. Therefore, additional funding will be given to those projects which hire Virginia residents, shoot in economically distressed areas of the state or hire first time film employees, many of whom are recent graduates of one of the state’s many film programs.  \nVirginia Film Office  \n901 East Cary Street Suite 900  \nRichmond, VA 23219 804.545.5530 [FilmVirginia.org](FilmVirginia.org)  \nAndrew Edmunds  \nDirector  \n[aedmunds@virginia.org](aedmunds@virginia.org)  \nDawn Blacksten  \nAssistant Director [dblacksten@virginia.org](dblacksten@virginia.org)  \nVirginia Department of Taxation  \nVivek Bakshi  \nSenior Tax Policy Analyst | Policy Development Division  \nVirginia Department of Taxation [vivek.bakshi@tax.virginia.gov](vivek.bakshi@tax.virginia.gov)  \nVirginia Department of Taxation  \nTax Credit Information 804.367.8037 [www.tax.virginia.gov](www.tax.virginia.gov)  \nTABLE OF CONTENTS  \nFrequently Asked Questions About Virginia’s Incentive Programs • 4  \nVirginia Motion Picture Production Tax Credit • 6  \n• Guidelines-6  \n• Legislation-15  \n• Virginia Declaration of Residency  \nMotion Picture Opportunity Fund • 19  \n• Guidelines  \n• Legislation  \nIncentive Application Form • 22  \nSales and Use Tax Exemption • 24  \n• Guidelines-25  \n• Form-26  \nLodging Tax Information • 27  \nVIRGINIA PRODUCTION INCENTIVES  \nFor detailed information regarding the requirements for the Virginia Motion Picture Tax Credit Program, please read the guidelines beginning on page 7. This comprehensive document was developed by Virginia’s Department of Taxation with the Virginia Film Office and contains valuable information about Virginia’s tax credit and grant programs.  \nFAQ’S  \nWhat’s the difference between the Governor’s Motion Picture Opportunity Fund and the Virginia Motion Picture Tax Credit Fund?  \nThe Motion Picture Opportunity Fund is a grant program and the Virginia Motion Picture Tax Credit Program is a refundable tax credit program. Both programs use the same criteria for eligibility and the same application form.  \nHow big does my production have to be to receive funding?  \nThe entire amount of your spending in Virginia must be at least $250,000 to be eligible for tax credits. There is no minimum limit to the production budget on projects receiving a grant from the Governor’s Motion Picture Opportunity Fund.  \nWhat’s the difference between a tax credit and a grant?  \nTax credits are designed to replace tax liability. To receive tax credits, the production company must file a Virginia tax return when filming is completed. Tax credits will be used to “pay” Virginia individual or corporate income tax liability for the taxable year in which physical production was completed. Any of the remaining allowable tax credits will be paid directly to the production entity. A grant is not subject to a","cbCaiuxdqJBBEDAp","https://ap.wps.com/l/cbCaiuxdqJBBEDAp","pdf",18316846,24,"English","# Frequently Asked Questions About Virginia’s Incentive Programs\n## Virginia Motion Picture Production Tax Credit\n## Motion Picture Opportunity Fund\n## Incentive Application Form\n## Sales and Use Tax Exemption\n## Lodging Tax Information","[{\"question\":\"What’s the difference between the Governor’s Motion Picture Opportunity Fund and the Virginia Motion Picture Tax Credit Fund?\",\"answer\":\"The Motion Picture Opportunity Fund is a grant program, while the Virginia Motion Picture Tax Credit Program is a refundable tax credit program. Both use the same eligibility criteria and the same application form.\"},{\"question\":\"How much does my production need to spend in Virginia to receive tax credits?\",\"answer\":\"To be eligible for Virginia tax credits, the production company must spend at least $250,000 in qualifying expenses in Virginia. There is no minimum spend for the grant program.\"},{\"question\":\"What is the difference between a tax credit and a grant?\",\"answer\":\"Tax credits are designed to offset Virginia tax liability and involve filing a Virginia tax return after filming is completed. Grants are not subject to tax liability, and Virginia tax return filing is not required; payment is made after required documentation is approved.\"}]","VIRGINIA PRODUCTION INCENTIVES - Virginia Film Incentive Program Guidelines & FAQ | PDF",8]