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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.
West Virginia isn’t just affordable—it’s filmmaking heaven. The state’s natural landscape offers everything from dense forests and scenic mountain ridges to historic small towns and bustling cityscapes.
With such a wide variety of locations to choose from, productions can double West Virginia for any number of settings, from the American South to the rural Midwest or even Eastern Europe.
But it’s not just about aesthetics. The West Virginia film tax credit makes filming in the Mountain State financially attractive by offering a substantial return on qualified production expenses.
Backed by a growing production infrastructure, experienced local crews, and a supportive state film office, West Virginia film tax credits help productions go the extra mile in a state known for its country roads.
Feature films including We Are Marshall, J.J. Abrams’s Super 8, Little Accidents, and The Glass Castle have all shot in the hills of West Virginia. Recent scripted television shows including Mindhunter and Castle Rock, along with the Travel Channel’s ghost-hunting unscripted Destination Fear, have also made West Virginia a home for production.
West Virginia first introduced a film tax incentive program in 2007, but the program was discontinued in 2018 due to concerns about its economic impact.
Recognizing the loss of valuable production spending and job opportunities, state lawmakers reinstated the West Virginia film tax credit in 2022. This move marked a turning point, signaling West Virginia’s renewed commitment to supporting the film industry.
Since 2022, the new West Virginia film tax credit program has proven highly competitive, with simply structured, generous incentives for film, television, and commercial production.
At the heart of Mountain State production incentives lies the West Virginia film tax credit, a 27%–31% transferable tax credit on qualified in-state production and post-production expenditures.
As a transferable film tax credit, West Virginia’s film incentive works a little differently than refundable film tax credits offered by neighboring states Ohio and Kentucky.
Instead of cutting projects a refund check once production wraps and the credit is approved, West Virginia offsets a production company’s in-state tax liability via film tax credit.
If the production company doesn’t have West Virginia tax liability sufficient enough to offset with their credit, they can sell and transfer the credit to another company that can use it, thus recouping most of the credit’s value. In other words, anticipate a discount on your credit when budgeting for West Virginia film incentives.
To qualify for West Virginia film tax credits, projects must spend at least $50,000 on production in the state. This relatively low minimum spend threshold allows smaller productions to take advantage of the program.
West Virginia film tax credits also have no project caps, meaning that there’s no set upper limit to the amount of money that can be awarded to a single project, enabling larger productions to benefit from the incentive.
Additionally, West Virginia film tax credits have no annual funding cap—there is no upper limit to the total amount of money the state can award in film credits each year. Only a few states, including Georgia and Massachusetts, have uncapped film incentive programs, making West Virginia’s incentive one of the most competitive in the nation.
The West Virginia film tax credit is open to a wide range of productions, including:
Certain unscripted programming does not qualify for West Virginia film tax credits including news, sports events, talk shows, and corporate productions.
It’s also very important to note that West Virginia awards film tax credits on a case-by-case basis. Projects that portray West Virginia in a negative light may not be eligible for incentives. Part of the incentive’s purpose is to help promote the state’s reputation after all.
Good news! With West Virginia’s broadly applicable base credit of 27%, most production expenses incurred within the state can qualify for film tax credits.
This means all cast and crew wages subject to West Virginia income tax, payments made to registered loan-out companies, and physical production expenses can qualify for West Virginia film tax credits.
Physical production expenses can include everything from location fees and equipment rentals to set construction, wardrobe, lodging, and vendor services. Airfare and insurance purchased from a West Virginia-based agent can also qualify.
If you're curious about whether a particular expense will qualify, you can find a complete list of eligible expenses within the West Virginia Film Industry Investment Act here.
Importantly, post-production work conducted in West Virginia, including labor and services, can also qualify for the incentive, even if principal photography took place outside of the state.
This can mean potentially big savings for post-heavy projects such as documentaries and reality TV. Even if your project will be shooting elsewhere, keep West Virginia in mind for these post-production tax credits.
As we mentioned earlier, West Virginia film tax credits range from 27% to 31%. So how can you maximize your total credit and reach that upper limit? Bonuses!
Productions that employ 10 or more West Virginia residents as full-time employees or apprentices can qualify for West Virginia’s 4% local bonus, bumping their total film tax credit up to 31%.
This bonus is what Wrapbook’s VP of Sales and Production Incentives Ryan Broussard calls a blanket bonus—it applies across the board to all qualified spend incurred in West Virginia. If you can meet the bonus’s minimum requirements, it can be a huge boost for your production.
As you’ve probably noticed by now, the West Virginia film tax credit program is fairly streamlined and straightforward. There are a few requirements that projects must meet in order to qualify for West Virginia film tax credits, but they all can be easily achieved with a little planning.
First and foremost, productions must meet West Virginia’s minimum spend requirement by spending at least $50,000 on production within the state. If a project will not spend at least $50,000 on production in West Virginia, it is not eligible for West Virginia film tax credits.
Additionally, all projects must be pre-approved by the West Virginia Office of Economic Development before filming begins. This ensures that productions meet necessary criteria and that funds are allocated to projects that will have a meaningful economic impact.
To help promote the state as a filming destination, productions receiving West Virginia tax credits must include a “Filmed in West Virginia” acknowledgment in the end credits.
Finally, before any tax credits are issued, productions receive an audit conducted by an independent certified public accountant (CPA) to verify all qualified expenditures.
By adhering to these guidelines, productions can ensure a seamless experience while making the most of the available incentives.
The West Virginia film tax credit operates on a rolling application basis, meaning applications are accepted year round and there’s no specific window for submission. If you’re ready to apply, here’s how:
Before principal photography begins, productions must submit an application to the West Virginia Office of Economic Development. The application should include a proposed budget, production timeline, and proof of financing.
Once approved, productions must track all qualified expenditures and maintain detailed records, which will be required for the project’s final expense report
After production is complete, producers must submit a CPA-audited expense report to verify all qualified spending.
Once the audited report is approved, the state will issue the production its West Virginia film tax credit, which can either be used to offset state tax liability or sold to another entity.
With its breathtaking locations, growing film infrastructure, and generous tax incentives, West Virginia is a budding production destination. The West Virginia film tax credit enhances the state’s appeal by allowing filmmakers to significantly reduce costs while tapping into the state’s rich storytelling potential.
If you’re considering applying, reach out to our incentives team first for expert guidance through the process.
For detailed, up-to-date information about cost-saving incentives offered all across the country, Wrapbook's Production Incentive Center is your go-to resource.
From rolling Appalachian hills to wooded river glens, West Virginia’s terrain has long kindled the filmmaking imagination. Beyond its stunning natural beauty, the Mountain State has another big draw for production: the West Virginia film tax credit.
Designed to attract film, television, and commercial projects of all sizes, the West Virginia film tax credit provides generous financial incentives that can significantly reduce production costs.
In this post, we’ll break down everything you need to know about production incentives in West Virginia—what they are, what production expenses they cover, and how your next production can maximize savings by applying for West Virginia film tax credits.
Before we explore all West Virginia film tax credits have to offer, let’s talk about the best way to navigate production incentives all across the United States: Wrapbook’s Production Incentive Center.
The Production Incentive Center is a one-stop resource for producers looking to maximize their budgets through state film incentives.
With the intuitive State Incentive Map, you can quickly browse incentive programs in each state. Deciding between a few different incentives? The Incentive Comparison Tool makes it easy to see how the savings stack up, so you can choose the incentive that’s right for your production.
Whether you’re considering West Virginia or weighing your options elsewhere, Wrapbook’s comprehensive database ensures you have up-to-date, easy-to-understand information at your fingertips.
