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Tax Incentives

South Carolina’s tax incentive package is among the best in the country, offering an easy-to-use rebate and a quick CASH return. SC’s incentive package fosters the development of infrastructure by offering tax credits for investment in a SC motion picture and/or investment in a production or post production facility.

  • Employee Wage Rebate 20-25%

    • Qualified Production is eligible for a wage rebate up to twenty-five percent (25%) for the persons employed in conjunction with the South Carolina production. The wages of all South Carolina residents are eligible for the maximum 25% rebate. The wages of all non-resident performing artists (including stunt performers) including crew, are eligible for a 20% rebate. The following requirements must be met in order to be eligible for the wage rebate: (a) wages for each qualifying person must be less than one million dollars ($1,000,000) for the project and (b) wages must be subject to South Carolina withholding tax.

  • South Carolina Supplier Rebate 30%

    • Qualified Production is eligible for a rebate up to thirty percent (30%) of qualifying goods and services purchased, rented, or leased by the production company from a South Carolina supplier.

  • Pay No State Sales Tax 6-8.5%

  • You may also qualify for a sales tax exemption. Save on all purchases, rentals, and leases. This is an exemption – taxes are not charged to the production.

  • Pay No Location Fee for State Properties. (Please consult The South Carolina Film Commission for all details concerning this incentive.)

IMPORTANT POINTS ABOUT SOUTH CAROLINA’S INCENTIVE PACKAGE 

  • To be eligible for any of the incentives listed above, the production company must first be approved. 2. SC’s incentive is a cash rebate, not a tax credit involving brokers and a waiting period.

  • SC reserves your estimated rebate funds, assuring production that rebate funds are available.

  • Your rebate check is cut within 30 days of the final audit – use the money in post!

  • The wage rebate is assignable to a financial institution – you can use this to cash flow your production.

  • Features, TV pilots, and TV series – and the loan out companies that work for them – are eligible.

  • To receive the rebates, a qualified production must spend $1,000,000 in SC. Some require only a $250,000 spend.

  • Before filming contact Charliewood and we can help facilitate the process with the South Carolina Film Commission to receive your incentive application. Once qualified, you’ll begin saving immediately!