In order to qualify for the California Soundstage tax credit, projects must:

     • Utilize a minimum of 75% of the production budget for goods, services, and/or wages within California OR shoot a minimum of 75% of the principal photography days wholly in California.

     • At least 50% of the principal photography stage shooting days must be filmed on a Certified Studio Construction Project soundstage or soundstages. The certified soundstage or soundstages must be utilized for six hours or more
for the day to be considered a principal photography stage shooting day.

     • At least $5,000,000 in qualified wages for filming on a Certified Studio Construction Project soundstage or soundstages must be incurred during the production period. Qualified soundstage wages include wages for production services performed within the production period on soundstages and ancillary buildings certified as part of a Certified Studio Construction Project. Qualified soundstage wages do not include wages for maintenance of the soundstages and ancillary buildings or for services at locations or facilities that are not part of the Certified Studio Construction Project.

Projects qualifying for the Soundstage Film Tax Credit Program before January 1, 2025 must either be produced by an entity that is more than 50% owned directly or indirectly by the owner of the certified soundstage or soundstages where the project is filmed OR produced by an entity which has entered into a 10-year lease with the owner of the certified soundstage or soundstages where the project is filmed.

Applicants receiving a credit allocation letter (CAL) are required to make a financial contribution to a Pilot Career Pathways Training Program. This contribution must be 0.50% of the estimated tax credit allocation, as verified on the CAL. The contribution must be made within 10 business days after the CAL date.

The Out-Of-Zone Bonus:A 5% bump on qualified expenditures relating to original photography outside the Los Angeles zone. The 30-mile zone encompasses the area within a 30-mile radius centered on the corner of Beverly Boulevard and La Cienega Boulevard in Los Angeles. Areas outside the zone include Agua Dulce, Castaic, Leo Carillo State Beach, Ontario International Airport, Piru, Pomona, and the Los Angeles County Fairgrounds.

VFX Bonus: A 5% bump on qualified expenditures relating to qualified visual effects attributable to the production of a qualified motion picture in California. Productions still must incur at least 75% of qualified VFX expenditures in California or spend at least $10 million on qualified VFX expenditures in California to take advantage of this bonus.

The Local Hire Labor Bonus: A 10% bump on qualified wages paid for services performed relating to original photography outside of the Los Angeles zone to qualified individuals who reside in California but outside the Los Angeles zone. 

Career Pathways Trainee Bonus: Beginning on January 1, 2026 productions that hire trainees from the Career Pathways Trainee pilot program can receive a bonus of up to 2%. Qualifying productions can receive a 0.5% bump for each trainee hired, for up to 4 trainees total.

Bonuses cannot be combined.

In order to apply for a Soundstage Certification (Phase A), applicants must:

Submit an application through the Phase A application portal on the California Film Commission (CFC) website. Required information includes: 

     • applicant information including taxpayer ID, business structure, and contacts
     • a Certified Studio Construction Project Verification Report prepared by a 
        Certified Public Accountant (CPA) verifying compliance with program 
        requirements
     • a Project Labor Agreement (if applicable) and foundation/structural building 
        permits
     • a description of the soundstage project, including maps identifying the 
        soundstages and any ancillary structures.

The CFC will review the application within 30 business days. If approved, a Soundstage Certification Letter (SCL) is issued, allowing the project to proceed to Phase B.

In order to apply for tax credits for a motion picture project through the Soundstage Filming Tax Credit Program (Phase B), applicants must:

Submit an application through the Phase B application portal. Required information includes:

     • applicant information including entity and taxpayer ID, business structure, 
        and eligibility attestation
     • Phase A Soundstage Identifier Number(s)
     • Production details including shoot days, soundstage filming days, budget 
        (qualified and non-qualified wages), and financial sources
     • Details on Visual Effects (VFX), out-of-zone expenditures, local hire labor, and 
        diversity goals if applicable.

Upon approval, the CFC will issue a Credit Allocation Letter (CAL) that estimates the tax credit allocation. The project must commence filming within 180 to 240 days.

Applications are considered on a first-come, first-served basis.

Once 75% of program funds are allocated, a production alert is issued, and applicants will have a final 30-day window to submit their applications.

Independent film projects are eligible for a transferable tax credit. All other qualified projects are eligible for a non-transferable tax credit. 

Productions that qualify for Program 4.0 must meet the requirements of the Safety in Motion Picture Productions Program in order to receive a tax credit. This includes hiring a safety advisor for California filming activities who will perform risk assessments and complete a final safety evaluation report.