NEVADA
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 | 12%-25% Transferable Tax Credit |
| Labor | |
| Resident ATL | 15% |
| Resident BTL | 15% |
| Non-Resident ATL | 12% |
| Labor Uplifts |
|
| Qualified Spend | |
| Spend | 15% |
Qualified expenditures include preproduction, production, and postproduction expenditures, including, but not limited to, compensation and wages to residents and non-residents and purchases and rentals of tangible personal property or services from a NV business. | |
| Spend Uplifts |
|
| Minimum/Caps | |
| Minimum Spend | $500K |
| Project Cap | $6M |
| Compensation Cap | $750K |
| Annual Cap | $10M |
| Application | |
A production needs to submit their application before the start of principal photography, but they can incur costs before the day they submit their application. The production must begin principal photography no later than 90 days, with a possible 90-day extension, for a total of 180 days. From the first day of principal photography, the production has 18 months to complete the project. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | None |
| Carry Forward | 4 Years |
| Additional Information | At least 60% of the production budget, including preproduction, production, and postproduction, must be incurred in Nevada as qualified direct production expenditures. However, if all post-production will be completed outside of Nevada, then post-production expenditures can be withheld from the 60% calculation. |
Nevada Film OfficeKim Spurgeon, Director 702.486.2711 | |