West Virginia
West Virginia Film Office
TRANSFERABLE TAX CREDITS (up to 31% of in-state spend)
SALES TAX EXEMPTIONS (on purchases, rentals, and services)
LODGING TAX EXEMPTIONS (on both state and local taxes)
RIVER ON DEMAND™
The flow of the Gauley River can be modulated to suit production and is a complimentary service made possible by the drawdown of Summersville Lake by the U.S. Army Corps of Engineers, Huntington District.
Wisconsin
Film Wisconsin
25% Film Tax Credit program with two types of credits; a refundable credit of 25% of qualified in-state production expenses including non-resident wages and salaries for services provided directly for the production in the state and paid by another entity (e.g. a payroll company) subject to certain restrictions and a non-transferable (and non-refundable) tax credit of 25% of the first $100,000 of wages paid to Wisconsin residents, excluding the two highest paid employees. The state also provides a non-transferable and non-refundable credit equal to the sales use tax paid for purchases and services which can be carried forward for up to 15 years.
15% Film Production Company Investment credit for residents interested in investing in a film or multi-media project. This credit is also non-transferable.
Wyoming
Wyoming Film Office
The Film Industry Financial Incentive (FIFI) program provides a cash rebate for production companies of up to 15% on dollars spent in the State of Wyoming. The production company must spend a minimum amount of $500,000 to qualify and then meet additional criteria to determine the rebate percentage between 12%-15%.
Qualified expenditures generally include, but are not limited to:
• Wages, salaries, or other compensation for technical and production crews, directors, producers, performers and extras who are residents of this state.
• Expenditures on goods and services in Wyoming for preproduction, production, post-production, digital media effects services, rental equipment, meals, lodging, sets, and set construction.
Rebate percentage between 12% and 15% based on the following criteria:
• Wyoming storyline (full 15% rebate)
• Behind the scenes footage highlighting Wyoming locations (up to 14% rebate)
• Wyoming props and product placement (up to 13% rebate)
• Filmed in Wyoming credit (minimum 12% rebate)
• Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.
Additional Incentives
Lodging tax is waived for hotel/motel stays in excess of 30 days.
The Wyoming Film Office has asked Wyoming businesses to offer production companies filming in Wyoming an additional 10% discount on production related services.
Check web site for more information about filming in Wyoming-
Venezuela
Caracas
Venezuela Film Commission
There are neither direct, financial incentives nor tributaries, for audio-visual foreign productions to being realized in Venezuela. Nevertheless, in case of joint productions between Venezuelan producers and of other countries, with which our country has signed the agreements of Cooperation, there exist certain financial and tributary incentives.
To realize national films or joint production, our legislation, the Law of the National Cinematography, establishes two (2) classes of incentives directed contributors of the income tax and to the contributors of the Fund of promotion and financing of the Cinema (FONPROCINE). Nevertheless it has not been applied still. The regulation of this Law will establish the conditions and requirements for its application.