California Film & Television Tax Credit Program 4.0
A $3.75 billion, 5-year tax credit program ($750M annually) providing tax credits based on qualified expenditures for eligible film and television productions in California. Credits are now refundable for the first time since the program's inception. Categories include TV projects, relocating TV, indie features, and non-indie features, with bonuses available for filming outside the LA Zone and using diverse hiring practices.
About this program
Base 35% refundable credit, with up to 40% with uplifts. Next feature film application window opens May 11, 2026. Approved via Jobs Ratio Ranking. Sunset June 30, 2030.
Eligibility
Eligible productions include feature films ($1M minimum budget), TV series and miniseries ($1M minimum per episode, scripted only with episodes 20+ minutes), relocating TV series, indie films, and as of January 2026, animation films and large-scale competition shows. Productions must shoot a minimum of qualified production days in California.