San Francisco Expands Film and TV Tax Credit

Productions can now get a 20% rebate on spending over $1 million and up to $1 million in city fee savings.

Published on Feb. 11, 2026

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San Francisco has updated its long-running film incentive program, offering productions a 20% rebate on qualified spending above $1 million and up to $1 million in savings on city fees like permits, police services, and use of city property. The changes are aimed at attracting more movies and TV shows to film in the area, which has seen a decline in recent years as other locations offer more lucrative subsidies.

Why it matters

The updated tax credit program is expected to boost the local economy by driving more spending from the entertainment industry in San Francisco. It will also help the city retain film and TV jobs that may have otherwise gone to other locations with more generous incentives.

The details

Under the new program, productions can get a 20% rebate on qualified spending above $1 million, as well as a full rebate on up to $1 million in city fees. Previously, the program only offered a 10% rebate on the first $1 million in spending and a $600,000 cap on fee rebates. The changes are aimed at making San Francisco more competitive with other cities and states that offer more lucrative film incentives.

  • The new tax credit program was signed into law by Mayor Daniel Lurie on February 11, 2026.
  • The previous version of the film incentive program had been in place since 2006.

The players

Manijeh Fata

Executive director of the San Francisco Film Commission, who said the changes 'mark a turning point for our city' in boosting the local economy through the entertainment industry.

Rafael Mandelman

President of the San Francisco Board of Supervisors, who stated that 'strengthening our film incentive program will keep jobs in San Francisco and help ensure this important economic activity doesn't bypass us.'

Beth de Araújo

Director of the film Josephine, who said the incentives were vital to shoot the film in her hometown of San Francisco.

Morgan Sackett

Producer of the film A Man on the Inside, who said shooting in San Francisco was 'surprisingly easy, which hasn't been historically its reputation.'

Joe Talbot

Director of the film The Last Black Man in San Francisco, who said the plan is to make San Francisco a 'great film city again.'

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What they’re saying

“This is about more than attracting productions — it's about driving meaningful local spending and supporting the San Franciscans who power this industry, from our union crews and independent filmmakers to the small businesses we rely on every day: camera and lighting houses, caterers, drivers, security teams, hotels, restaurants, and neighborhood merchants.”

— Manijeh Fata, Executive director, San Francisco Film Commission (hollywoodreporter.com)

“As localities across the state compete to attract more film production, San Francisco must stay in the game. Strengthening our film incentive program will keep jobs in San Francisco and help ensure this important economic activity doesn't bypass us.”

— Rafael Mandelman, President, San Francisco Board of Supervisors (hollywoodreporter.com)

“Having Josephine's world premiere at Sundance served as a reminder of what's possible when a city invests in its storytellers. These updates to the incentive will open the door for even more SF filmmakers to create affordably and authentically.”

— Beth de Araújo, Director, Josephine (hollywoodreporter.com)

“Shooting in the area was surprisingly easy, which hasn't been historically its reputation.”

— Morgan Sackett, Producer, A Man on the Inside (hollywoodreporter.com)

“The plan is to make San Francisco a 'great film city again'.”

— Joe Talbot, Director, The Last Black Man in San Francisco (hollywoodreporter.com)

What’s next

The San Francisco Film Commission is expected to begin actively promoting the expanded tax credit program to attract more film and TV productions to the city.

The takeaway

The updated San Francisco film incentive program is a strategic move to boost the local economy by drawing more entertainment industry spending and jobs to the city, which has seen a decline in recent years as other locations offered more lucrative subsidies. The changes aim to make San Francisco more competitive and cement its status as a 'great film city' once again.