The 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.

The 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.

Tax 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 any tax liability and filing a Virginia tax return is not required. The allowable tax will be paid in the form of a check to the production company approximately 60 days after required documentation is approved.

Feature length films, documentaries, long-form specials, television mini-series, episodic television series, commercial advertisements, videos and music videos and interactive television designed to fit a thirty minute or longer time slot.

Virginia has a sales and use tax exemption for filmmakers that exempts many production purchases from the state’s sales tax. Hotel and motel stays of 90 or more consecutive days are also exempt.

Digital interactive media (video game) production is eligible to receive tax credits.

Funding in Virginia begins at 15 percent of all qualifying expenses, including wages. If the production is shot in an economically distressed area of the state, the base amount increases to 20 percent. An additional 10-20 percent of payroll expenses of workers from Virginia is also available and each first-time film industry employee is eligible for an additional credit of 10 percent.

Absolutely. Virginia is proud of its exceptional crew, actors and young film professionals. Virginia workers of all kinds qualify for additional funding.

Incentive applications must be received and approved before the start of principal photography.

The application can be found on this website. Complete it and either send or deliver it to the Virginia Film Office along with a copy of the script, production budget and proposed production schedule.

The Virginia Film Office will respond within 30 business days.

While there are no guarantees that your proposal will receive funding, you will greatly increase your chances of success by carefully reading and understanding the information in the Virginia Incentive brochure. Virginia Film Office staff members Andrew Edmunds or Dawn Blacksten are available to answer questions and to help ensure that your proposal meets all necessary requirements. Call 800.854.6233 or email Andy Edmunds or Dawn Blacksten.

In the case of the Motion Picture Opportunity Fund, a check may be issued within approximately 30 days after all documentation has been received and verified. In the case of tax credits, the check is issued approximately 60 days after a Virginia state tax form has been submitted.