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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
Washington State—not to be confused with Washington, D.C., which has its own production incentive program—is the crown jewel of the Pacific Northwest, offering filmmakers a rare blend of innovation, creativity, and breathtaking scenery.
Home to trailblazing companies such as Amazon, Boeing, and Microsoft, the Evergreen State thrives on ingenuity. That same spirit fuels its creative industry, which boasts one of the most diverse and highly skilled workforces in the country.
Rich with talent, Washington also possesses a wealth of natural beauty that’s nothing short of cinematic. Towering conifer forests rise along the Pacific Coast, while the snowcapped Cascades cut a dramatic path through the center of the state and the golden plains of Eastern Washington stretch as far as the eye can see.
The state’s versatility has made it a favorite for filmmakers for decades. Features such as Sleepless in Seattle, the Twilight franchise, Safety Not Guaranteed, and Top Gun: Maverick have all taken advantage of Washington’s unique settings.
On the television side, classics like Northern Exposure and Twin Peaks, along with streaming hits like The Man in the High Castle, have showcased the state’s unmistakable atmosphere.
Backed by the state’s official film office, Washington Filmworks, Washington’s film community stands out for its professionalism and support. Productions in Washington can rely on a network of experienced crew, robust local vendors, and a statewide commitment to helping filmmakers succeed.
One of the primary ways Washington Filmworks helps filmmakers thrive is through its administration of Washington State film incentives.
First established in 2006 under the Motion Picture Competitiveness Program, Washington film incentives were designed to bring production to the state and grow the film industry within Washington’s borders.
Though the incentive briefly lapsed in 2011, it was quickly reinstated in 2012. The program’s renewed funding kept Washington State competitive with neighboring Oregon and British Columbia, Canada, which both have their own strong film incentive programs.
Now, after essentially two decades in existence, the Washington State film incentive, administered by Washington Filmworks, stands stronger than ever as it continues to evolve to meet industry needs.
In 2022, the state more than quadrupled annual funding for the program, boosting it from $3.5 million to $15 million. Lawmakers also introduced a rural incentive bonus to spread production across the state and created the Small Budget Production Initiative to support smaller projects.
In 2025, further updates expanded eligibility for commercial productions, long considered the foundation of Washington’s film economy. Today, commercials filmed anywhere in the state, including Seattle, can receive rebates of up to 30%.
With these enhancements Washington film incentives support Washington Filmwork’s ultimate mission: promoting a competitive Washington film industry. And for projects that meet the incentive program’s requirements, Washington’s film rebate can bring serious savings.
So what exactly are Washington State film incentives and how much can productions save?
Well, at the heart of the Washington film incentive program is a 30% to 45% rebate on qualifying in-state expenditures.
Unlike film tax credits, which reduce a company’s state tax liability, rebates provide productions with direct cash payment after expenses are verified. This structure makes the Washington film incentive especially attractive to independent filmmakers and commercials that may not have significant in-state tax obligations.
Importantly, Washington’s film rebate is tiered based on production type. Motion pictures, commercials, and episodic series with fewer than six episodes can all access a base rebate of 30%. Episodic series with six or more episodes can receive up to 35% back.
Productions that meet certain criteria can also earn a 10% uplift, raising their total rebate as high as 40% for most projects and 45% for episodic series with more than six episodes. We’ll talk more about how projects can realize these extra savings in just a moment, when we look at which expenses qualify for incentives in Washington.
First, know that in order to qualify for Washington film incentives, productions must spend a certain amount on production in the state. Feature film projects must spend at least $500,000, episodic series must spend at least $300,000 per episode, and commercials must spend at least $150,000 in Washington.
There are also no per-project caps on Washington’s rebate—that is, no set limit on the amount a single project can earn back—allowing both independent and large-scale productions to benefit.
Finally, Washington State film incentives are backed by $15 million in annual funding, which renews every January, ensuring a consistent pool of resources for filmmakers.
A wide variety of projects can qualify for film incentive savings in the Evergreen State. Washington Filmworks breaks down eligible projects into three categories:
While these categories encompass a wide array of motion picture production, it’s worth noting that certain project types are ineligible for Washington film incentives. Specifically, news, current events, talk shows, game shows, sports events, award shows and galas do not qualify.
The Washington film incentive is designed to ensure that the bulk of production dollars are reinvested directly into Washington’s economy.
Therefore, a wide range of in-state spending can qualify for Washington film incentives, including everything from compensation paid to cast and crew to equipment rentals and location fees.
In order to see exactly which expenses qualify for savings, and how, it’s worth breaking down eligible expenditures into two main categories: cast and crew payroll and physical production expenses.
Up first, let’s take a look at what is often one of the largest production expenses: your cast and crew payroll.
In Washington, hiring locally is the way to go. Payroll expenses for Washington residents fully qualify for the rebate, including compensation paid to both above-the-line talent and below-the-line crew.
To receive the full benefit, productions must ensure that resident workers provide proof of residency by submitting the Washington Filmworks Declaration of Residency form and accompanying documentation.
Some nonresident labor may also qualify. If at least 85% of the project’s labor force is made up of Washington residents, productions can claim and earn a rebate on up to 15% of nonresident wages, capped at $50,000 per worker (per episode for series).
However, above-the-line nonresident positions such as producers, writers, directors, and principal actors are not eligible for rebate consideration. Nonresident production assistants, executive assistants, and extras also do not qualify.
Additionally, nonresident workers must be working in Washington State for a minimum of 50% of the production days for their payroll expenses to be eligible. Productions must also provide health and retirement benefits for all positions typically covered by collective bargaining agreements.
Along with payroll, most day-to-day production expenses can also qualify for Washington State film incentives.
Eligible costs include everything from set construction and equipment rentals to wardrobe, makeup, and props to location fees, insurance, and lodging. Travel purchased through Washington-based businesses qualifies, too, as do post-production services performed in-state.
The key here is that spending must flow through Washington vendors or service providers. Out-of-state purchases, even if used on a Washington shoot, do not qualify.
As we mentioned earlier, productions can boost their rebate by up to 10% by meeting specific criteria and unlocking what Washington Filmworks calls “enhanced incentives.”
Projects that shoot at least half of their production days in a rural county can qualify for this uplift, as can projects that tell stories of historically underrepresented communities.
In either case, the uplift applies across all qualifying in-state expenditures. However, the maximum enhancement is capped at 10%, meaning a project cannot combine the rural and underrepresented community incentives.
To qualify for the rural uplift, at least half of a project’s Washington production days must take place in a state-designated rural county, and producers must provide marketing collateral back to the community. A map of eligible rural counties can be found here.
To qualify for the underrepresented story uplift, applicants must identify and describe the community being represented and explain how the project centers their experience.
By meeting the qualification criteria of these 10% enhanced incentive uplifts, projects eligible for the base rebate of 35% (episodic series with six or more episodes) can raise their total rebate to 45% and projects eligible for the 30% base rebate can raise to 40%.
So what do productions need to do in order to qualify for Washington film incentives? Washington Filmworks has set forth a handful of specific requirements designed to drive in-state spending and job growth.
First and foremost, productions must meet the minimum in-state spending thresholds outlined above ($500,000 for features, $300,000 per episode for episodic, and $150,000 for commercials). These amounts must be achieved without counting nonresident payroll.
Productions must also have their financing secured prior to applying, including any gap financing tied to anticipated rebate proceeds.
Once a project receives a funding letter of intent from Washington Filmworks, principal photography must begin within 120 days for motion pictures and episodic series or within 45 days for commercials, unless otherwise negotiated.
During production, producers must make every effort to maximize the employment of Washington residents. As mentioned earlier, productions must provide health and retirement benefits for all positions typically covered by collective bargaining agreements.
If you’re applying to shoot a commercial in Washington, there are a few other requirements to be aware of. Commercials must include a live-action component, and preference is given to projects that feature substantial live action. Applicants for commercial incentives must also be a production company, an advertising agency, or creative agency, not the brand itself.
No matter what kind of project you’re shooting in the state, all projects must include a “Filmed in Washington State” credit and the Washington Filmworks logo in their final product.
Producers must also submit daily call sheets, maintain a detailed ledger of qualified spend, and file a production completion package within 60 days of wrap for features and episodic series, or within 45 days for commercials. Productions must deliver a final viewable copy of the project along with promotional materials such as photos, trailers, and poster art.
Projects may be disqualified from the program if principal photography does not begin within one year of the funding letter of intent, or if the project undergoes material changes to key principals, script, or planned spending.
If by this point you’ve determined that the Washington State film incentive might be the right fit for your next project, your next question is probably “How do I apply?”
The process starts with Washington Filmworks, which oversees the incentive program. You can find all application materials including links to the application on their website.
As you begin filling out your application, remember all applications must be submitted and approved before you start principal photography.
For motion pictures and episodic series, a completed application must be submitted at least five business days before production begins. If you’re applying for enhanced incentives, you must submit your completed application at least two weeks prior to principal photography.
For commercials, applications can be submitted and reviewed in advance of a job being awarded by an agency, but final approval requires proof of funding in the form of an award letter.
When submitting the application itself, you’ll have to include a few key documents, including a shooting script or story outline, a detailed line-item budget highlighting in-state spend, and a complete financing plan. Commercial applicants must submit storyboards as well.
Producers must also submit a letter of interest explaining why Washington is the best home for the project and outlining the local resources and locations that will be used.
Once your application is complete, Washington Filmworks will review the materials and may request additional information before presenting the project to its board of directors for final approval.
If approved, productions receive a funding letter of intent that confirms the maximum amount of rebate funds held in reserve, the start date for eligible expenditures, and the deadline for submitting completion materials. Producers must then sign a legally binding agreement with Washington Filmworks within two weeks of receiving the letter.
Administrative fees apply to all projects applying for the incentive. Motion pictures and episodic series are assessed a $5,000 review fee per project or per episode, while commercials are assessed a $2,500 fee.
After filming wraps, productions must submit their completion package within 60 days for motion pictures and episodic series or within 45 days for commercials.
Washington Filmworks then reviews the documentation, verifies qualified expenditures, and requires the producer to complete a survey for the Department of Commerce. Once all steps are finalized, rebate funds are distributed as a cash payment.
Yes! In addition to the flagship rebate program, productions can take advantage of other opportunities that expand the reach of Washington State film incentives, most notably the Small Budget Production Initiative.
Introduced in 2022, the Washington State Small Budget Production Initiative helps support emerging filmmakers.
This program provides funding assistance for motion picture projects with budgets ranging from $20,000 to $1 million, provided that a Washington resident serves in a key creative role such as director, writer, producer, or lead actor.
The lower spending threshold helps make funding assistance accessible to local independent filmmakers. The program can also serve as “first money in,” meaning filmmakers can apply even if their projects are not yet fully financed.
Like the larger Washington State film incentive, the Small Budget Production Initiative awards rebates of 30% to qualifying productions, with 10% uplifts available to projects that shoot in rural counties and/or tell stories of historically underrepresented communities.
More information about the Small Budget Production Initiative, including program guidelines and how to apply, can be found here.
For producers looking to maximize their budget while showcasing one of the most visually diverse states in the country, there’s never been a better time to take advantage of Washington State film incentives.
For more information about all the financial benefits Washington has to offer filmmakers, check out Wrapbook’s Production Incentive Center. There you can explore incentives all across the country, compare how different programs stack up against one another, and find the incentive that’s right for your next production.
Finding film production savings can sometimes feel like searching for a needle in a haystack. But in Washington, maximizing your budget can be as easy as spotting the Space Needle in Seattle, thanks to Washington State film incentives.
Generous financial support provided by the state’s incentive program allows producers to stretch their production dollars further in the Evergreen State, from Puget Sound to Mount Rainier, from the Olympic Peninsula to the wheat fields of Eastern Washington.
In this guide, we’ll break down exactly how the Washington film incentive works, including who qualifies, the program’s requirements, and how to apply. Let’s get started!
Before we get into the specifics of Washington State film incentives, we invite you to explore Wrapbook’s Production Incentive Center. This comprehensive resource provides detailed information on film tax credits, rebates, and grants across the United States.
With the Production Incentive Center, finding the most accurate, up-to-date information about film incentives has never been easier. Use the State Incentive Map to explore programs across the country. Or try the Incentive Comparison Tool to see how Washington film incentives stack up against those in other states like Oregon and California.
No matter where you ultimately decide to shoot, Wrapbook’s Production Incentive Center helps simplify the complexities of navigating film incentives nationwide, ensuring you can focus on making the best creative and financial decisions for your production.
Now let’s dive into what makes Washington State such an exciting and rewarding place to film.
