How DC sorts your spend
Most states apply one percentage to qualified spend. DC sorts spend by type and whether the District taxes it, and each bucket has its own ceiling:
| Spend type | Maximum rebate |
|---|---|
| Production spend subject to DC tax (rentals, lodging, purchases from DC businesses) | 35% |
| Production spend with DC-registered vendors, cast, or crew that isn't subject to DC tax | 21% |
| Personnel spend subject to DC income tax (resident cast and crew) | 30% |
| Personnel spend not subject to DC tax (nonresidents) | 10% |
| Qualified job training | 50% |
| Base infrastructure investment in production or post facilities | 25% |
Every rate in the code is "up to." The fund lives on annual appropriations, and the Mayor, through OCTFME, decides whether to sign a rebate agreement based on things like whether the production would otherwise go elsewhere, tourism value, contracting with certified business enterprises, and jobs and apprenticeships for District residents and youth. It's a cash rebate, not a credit, so there's nothing to sell or carry forward.
Worked example: a $1,000,000 political drama
A feature shooting eight days of exteriors and interiors in the District, with DC hotels and a mix of local and Baltimore-based crew.
| Bucket | Spend | Max rate | Up to |
|---|---|---|---|
| Taxable DC spend: hotels, rentals, catering | $300,000 | 35% | $105,000 |
| Untaxed spend with DC-registered vendors | $100,000 | 21% | $21,000 |
| DC resident payroll | $250,000 | 30% | $75,000 |
| Nonresident payroll for DC work | $250,000 | 10% | $25,000 |
| Spend outside the District | $100,000 | 0% | $0 |
| Total | $1,000,000 | $226,000 |
The personnel split is where local hiring pays off. Replacing $100,000 of Maryland and Virginia crew with DC residents raises that portion's ceiling from $10,000 to $30,000.
Bigger budgets and the appropriation
Scale the same mix and the ceiling lands around $1,130,000. Whether you get that depends on the agreement OCTFME signs and the money in the fund that year. The code has no fixed per-project cap and no fixed annual cap; the appropriation is the practical limit, and the rebate agreement sets a preliminary estimate of your payment that the District reserves funds against.
Applying and getting paid
- Apply to OCTFME before principal photography. The FAQ is blunt: a production that's nearly done filming can't apply. Bring estimates of production, personnel, job training, and direct District spend.
- OCTFME responds within 20 business days.
- Sign the rebate agreement. It names your estimated spend, a preliminary payment estimate, and any hiring or contracting commitments.
- Shoot, and include a 5-second "Filmed in the District of Columbia" credit and logo plus a link to DC on the project's web page, or an alternative OCTFME agrees to.
- Submit all receipts and proof of spend. OCTFME or its accounting agent has up to 90 business days to certify.
- Sign and return the Certified Qualifying Spend Letter within 14 business days. Payment goes out within 45 business days after that.
Add those windows up and payment can come roughly seven months after you submit receipts. Build that into your cash flow and any loan against the rebate.
What can disqualify a DC claim
The production company can't be delinquent on any DC tax or obligation, and neither can a company that owns or controls it. Only work performed in the District counts, so a DC crew taken to a Virginia location earns nothing for those days. Commitments in the rebate agreement are conditions: miss a hiring promise and the payment is at risk.
Nearby programs
Maryland and Virginia share DC's crew base and often host the same shoot's other locations, so price them together. Delaware started a 30% transferable credit on July 1, 2026, with a $100,000 minimum. Model the split in the incentive calculator, read how film tax credits work for how rebates differ from credits, and browse the incentives hub.