San Francisco expands film incentives with up to $1 million in rebates for qualifying productions

A revised city program aims to cut local production costs and increase on-location filming

Producing films and television in San Francisco is set to become less costly after the city approved and enacted a major expansion of its local film incentive program. On Wednesday, Feb. 11, 2026, Mayor Daniel Lurie signed legislation that was passed unanimously by the San Francisco Board of Supervisors, updating the city’s “Scene in San Francisco” rebate structure.

Under the revised framework, qualifying productions can receive a 100% rebate on certain city costs—such as permits and eligible public-safety staffing—up to $1 million. The update also introduces rebates tied to qualified local spending: 10% on the first $1 million in eligible expenditures, and 20% on qualified spending above $1 million. The spending component is designed to encourage the use of local crews and purchases of San Francisco-based goods and services.

What the changes cover and why they matter

San Francisco’s film economy depends on a mix of location shoots, local vendors, and specialized labor. For productions considering where to base a season or feature, line-item costs such as permits, city services, and logistics can shape final decisions. City leaders have framed the revised program as a tool to increase filming activity and the downstream economic impact for workers and small businesses that serve productions.

• Fee relief: A 100% rebate on eligible city fees and costs, up to $1 million.

• Local-spend rebates: 10% on the first $1 million of qualified local spending and 20% above that threshold.

• Eligibility focus: Refunds are tied to spending and costs incurred within San Francisco, encouraging local hiring and procurement.

How local incentives fit into California’s broader strategy

The city-level changes arrive as California continues to rely on statewide incentives to keep production in-state. The California Film Commission administers the Film & Television Tax Credit Program, which allocates tax credits to approved productions and tracks statewide spending, hiring, and filming days across multiple program iterations. State officials have also highlighted the value of filming outside the Los Angeles region, where “out-of-zone” shoots can deliver benefits to other counties through local purchasing, lodging, and short-term employment.

San Francisco’s approach differs in mechanics: rather than a state income-tax credit, the city program centers on rebates for local fees and defined local spending. In practical terms, the two incentive types can be complementary, with the city’s rebate addressing municipal costs while state programs target broader production budgets and payroll categories.

City officials said the revised incentives are intended to make filming in San Francisco more competitive and to increase the amount of production spending retained locally.

Implementation details—including qualification requirements and documentation—will determine how widely the revised rebates are used across large studio projects and smaller independent productions. City and state programs typically require verification of qualified expenditures before rebates or credits are finalized.