Headline rate, caps, minimum spend, payroll fringe, and the official film office for California. Reference data for producers, line producers, and financiers structuring a California shoot.
40% relocating TV; +5–10% out-of-zone / bonuses
Illustrative reference. Verify before deal.
California's Program 4.0, effective July 2025 under AB 132 and AB 138, represents a fundamental restructuring of the state's incentive: the base rate is now 35% with stackable bonuses pushing up to 45%, and credits are refundable at 90% cash-back rather than requiring a tax-liability offset. The annual cap stands at $750 million with a $54 million per-project cap, and a dedicated 40% rate applies to television series relocating to the state. California offers the deepest crew base, largest stage inventory, and most comprehensive vendor ecosystem in the country, anchored by the Los Angeles production corridor with additional capacity in the Bay Area and Sacramento region. Productions should be aware that California's payroll burden (28–34%) and workers' compensation rates (4.48%) are among the highest nationally, which partially offsets the generous credit rate in effective-cost modeling.
The questions producers ask first when sizing a California shoot, answered against the state's current program structure and fringe environment.
Headline rate is the start, not the end. Compare California side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.
Open the Full Incentives Map