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California Tax Credits Bolster Fading LA Film Production
21 Oct
Summary
- On-location filming in Los Angeles decreased by 4.8% in Q3 2026.
- California's tax incentives now cover 40.3% of scripted productions.
- Commercial shoots saw the largest decline, down 15.9%.
On-location production in the Los Angeles area continues its downward trend, despite California's Film & Television Tax Credit Program providing significant support. From July through September 2026, the area recorded 4,171 shoot days, a 4.8% decrease compared to the same period last year. The state's tax incentive program is now instrumental, accounting for approximately 40.3% of scripted, on-location production during this quarter, a substantial increase from the previous year.
Television production has been the primary beneficiary of these incentivized projects. During the third quarter, such projects comprised 62% of TV comedy shoot days and 49.4% of TV drama shoot days. Several major TV series, including Netflix's 'A Hundred Percent' and HBO's 'Rooster,' utilized these incentives while filming in LA. Feature film production saw a marginal 2.1% increase, with 533 shoot days, though incentivized projects, mostly independent, made up 24.4% of this total.
Commercial filming, however, experienced the most significant downturn, with on-location shoots falling by 15.9% to 562 days. These productions are not eligible for California's tax credit. Despite legislative efforts to expand the tax incentive program, including raising the annual cap to $750 million and broadening eligibility, the overall decline in on-location production persists, although this quarter's decrease was less severe than the previous quarter's 13% slip.
