Virginia Film Production Incentives
An overview of Virginia’s current film and television production incentive program. The full program rules, production-spend requirements, official sources and an incentive estimate are in HEC Film Incentive Intelligence.
Source-backed. HEC’s record of Virginia is read from the state’s own program documentation.
- Program Status
- Active
- Incentive Type
- Refundable tax credit; Grant; Sales, use or lodging tax exemption
- Administering Authority
- Virginia Film Office
- Last Verified
- September 28, 2026
Program Overview
Virginia currently operates the Virginia Motion Picture Tax Credit Fund and Motion Picture Opportunity Fund, a refundable tax credit, administered by the Virginia Film Office.
HEC records 3 distinct elements in the program’s structure: refundable tax credit, grant, sales, use or lodging tax exemption.
Full Virginia Intelligence
HEC Film Incentive Intelligence holds the complete Virginia record, organized from the state’s own program documentation for production research and planning.
- Base incentive
- Minimum qualified spend
- Annual program cap
- Resident labor treatment
- Program dates
- The official program source
- Incentive Estimator
- Supported — calculated from verified program rules
- Compare States
- Side by side with up to two other states
Access Full Virginia Intelligence Subscribe
An individual HEC Technology subscription — no membership tier. Already subscribed? Log in.
Explore Filming Locations
HEC does not currently represent a filming location in Virginia. The full portfolio is open to browse by region and property type.
Build Your Production With HEC
HEC Film Incentive Intelligence is provided for informational and production-planning purposes only. Incentive programs, funding availability, eligibility requirements and tax laws may change. Estimates are not guarantees of eligibility, approval, financing, tax treatment or incentive amounts. Productions should confirm current requirements with the applicable state agency and qualified professional advisers before making financial or production decisions. Information on this page is a public overview for research and is not a financing commitment.