Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Eligible production project types include: feature film, a television film, a television talk or game show series, a television commercial, a television pilot, or each episode of a television series intended as programming for a national audience.
An additional 5% tax credit is available if the film production meets the minimum state filming requirements at a Qualified Production Facility.
HOTEL OCCUPANCY SALES TAX EXEMPTION
Hotel Occupancy Tax is exempt for feature film productions when hotel stays are in excess of 30 days.
In Pennsylvania, film companies are not charged a fee or other location cost for the use of state-owned property when filming commercial motion pictures of any length except for the actual costs incurred by the affected state department or agency and for activities outside the normal course of business, such as demolition and/or construction projects totaling more than $1 million.