# West Virginia Film Incentive

Source: https://storiara.com/incentives/us/west-virginia
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> West Virginia offers a transferable film production tax credit of 27% of qualified in-state spend, rising to 31% when a production hires 10 or more West Virginia residents full time during principal photography. Projects need $50,000 of West Virginia production and post-production spend in a calendar year. There is no per-project cap, no annual cap, no talent cap, and no shoot-day requirement.

West Virginia's program has a low entry point and no caps. A production needs $50,000 of West Virginia spend in a calendar year. It earns a 27% [transferable tax credit](https://storiara.com/glossary/transferable-tax-credit) on that spend, or 31% with ten full-time local hires, and the West Virginia Division of Economic Development lists no per-project limit, no annual limit, no talent cap, and no requirement that a share of the shoot happen in the state.

## What West Virginia counts

The statute, W. Va. Code 11-13X-3, defines two kinds of eligible spend. Direct production expenditures are transactions that happen in West Virginia or with a West Virginia vendor:

- Wages, fees, and related fringe for talent, management, or labor that are subject to West Virginia income tax
- Payments to a personal services corporation for a performer, if both the corporation and the performer are subject to West Virginia tax
- From West Virginia vendors: story rights, set construction and operations, wardrobe, photography, sound, lighting, editing, facility and equipment rental, vehicle leases, food, lodging, airfare bought through a West Virginia travel agency, and insurance or bonding through a West Virginia agent

Post-production expenditures cover editing, Foley, ADR, visual effects, scoring, sound editing, titles, and subtitling done in West Virginia or with a West Virginia vendor after principal photography. Advertising, marketing, and distribution don't count, and neither does depreciation on anything with less than a year of depreciable life.

Qualified projects include features over 40 minutes, made-for-TV movies, TV pilots, series and miniseries, music videos, and commercial still photography, when they are intended for national or international commercial release.

The vendor test is where budgets leak. Airfare only counts through a West Virginia travel agency and insurance only through a West Virginia agent, so a flight booked by the studio's travel department or a policy placed by your usual broker won't count. For gear trucked in from an out-of-state rental house, ask WVDED before you put it in the [qualified spend](https://storiara.com/glossary/qualified-spend) forecast.

## Worked examples

A $1,000,000 feature spends $600,000 in West Virginia on West Virginia vendors and payroll subject to West Virginia tax.

- Base: 27% x $600,000 = $162,000
- With 12 West Virginia residents hired full time during principal photography: 31% x $600,000 = $186,000

The extra 4% is worth $24,000 here, so count your full-time West Virginia hires before you decide whether to fly in department staff.

A $5,000,000 feature spends $3,500,000 in West Virginia with the full-time hires.

- 31% x $3,500,000 = $1,085,000

Neither number is reduced by a cap. The value that reaches your finance plan does depend on the sale. A production with no West Virginia tax to offset can sell the credit to West Virginia taxpayers, and the price per dollar of credit is negotiated with the buyer. Ask your financier what discount they're assuming.

## Getting the voucher

1. Register the production company with the West Virginia Secretary of State and the West Virginia Tax Department.
2. Submit the eligibility application and required materials to the West Virginia Division of Economic Development (WVDED).
3. WVDED reviews the application for completeness and notifies you of approval or denial. Starting to shoot before approval risks rejection if the project doesn't meet program criteria.
4. Begin principal photography within 120 days of approval.
5. After every expense is paid, hire an independent CPA to prepare an Expense Verification Report using agreed upon procedures.
6. Submit the CPA report with an Application for Tax Credit Voucher. WVDED verifies it and issues the voucher.
7. Use the credit against West Virginia corporate net income or personal income tax, or sell and transfer it to West Virginia taxpayers.

## West Virginia against Virginia and Pennsylvania

[Virginia](https://storiara.com/incentives/us/virginia) pays a refundable credit of 15% (20% in distressed areas) plus 10% to 20% of Virginia resident payroll, starting at $250,000 of spend and limited to $6.5 million a year statewide. West Virginia's rate is higher and it has no annual limit, but its credit is used against West Virginia tax or sold, while Virginia's is refunded by the state. [Pennsylvania](https://storiara.com/incentives/us/pennsylvania), [Ohio](https://storiara.com/incentives/us/ohio), [Kentucky](https://storiara.com/incentives/us/kentucky), and [Maryland](https://storiara.com/incentives/us/maryland) are the other border states to price. Model the sale discount in the [incentive calculator](https://storiara.com/tools/incentive-calculator), read [how film tax credits work](https://storiara.com/blog/how-film-tax-credits-work), and compare every state on the [incentives hub](https://storiara.com/incentives).

Storiara's Funding page can estimate West Virginia's credit from your project's locations and shoot days and write it into the [budget](https://storiara.com/feature/budgeting). Check the vendor test and the 31% hiring condition against your actual payroll before relying on the number.

## Frequently asked questions

### What is the West Virginia film tax credit rate?

27% of qualified in-state spend, or 31% if 10 or more West Virginia residents are hired full time during principal photography.

### Is there a cap on West Virginia's film tax credit?

No. The West Virginia Division of Economic Development lists no per-project cap, no talent cap, and no credit cap per fiscal year.

### What is the minimum spend in West Virginia?

$50,000 in direct production and post-production spend in West Virginia in a calendar year. Under W. Va. Code 11-13X-3, a combination of unclaimed projects that together reach $50,000 can also qualify.

### Can I sell West Virginia film tax credits?

Yes. Credits apply against West Virginia corporate net income or personal income tax. If you have no liability, you can sell or transfer the credits to West Virginia taxpayers, and multiple sales or transfers are allowed.

### Do I need to shoot most of my film in West Virginia?

No. The Division of Economic Development lists no shoot percentage requirement. Only the spend in West Virginia earns the credit.

## Sources

- [Film Incentives, West Virginia Division of Economic Development](https://westvirginia.gov/filmincentives/)
- [W. Va. Code 11-13X-3, Definitions (Film Industry Investment Act)](https://code.wvlegislature.gov/11-13X-3/)