COLORADO
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 20%-22% Refundable Tax Credit |
| Labor | |
| Resident ATL | 20% |
| Resident BTL | 20% |
| Non-Resident ATL | 20% |
| Non-Resident BTL | 20% |
| Labor Uplifts | 2% (max 22%) on projects filmed in a rural community or marginalized urban center |
| Qualified Spend | |
| Spend | 20% |
Qualified expenditures include payments made by a production company operating in Colorado, to a person or business in Colorado, in connection with production activities in Colorado. Qualified local expenditures include payroll, workforce expenses and vendor expenses. | |
| Spend Uplifts | 2% (max 22%) on projects filmed in a rural community or marginalized urban center |
| Minimum/Caps | |
| Minimum Spend | $100K (local production company); $1M(out-of-state company); $250K (TV Commercials, Video Games) |
| Compensation Cap | $1M |
| Annual Cap | $5M |
| Application | |
Applications must be approved by the Colorado Office of Film, Television & Media before beginning principal photography. Applications submitted after the end of production cannot be considered. Due to the nature of our approval process, it is best to contact the office before completing the application or complete the preliminary application here. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: 4.40% Loan-out: Requirements vary, please contact incentives@ep.com for more information |
| Sunset Date | December 31, 2034 |
| Additional Information | Crew must consist of at least 50% Colorado residents and productions must be at least 80% funded or be prepared to show proof of financing. |
Colorado Office of Film, Television & MediaDonald Zuckerman, Film Commissioner 303.892.3840 | |