Film Tax Incentive

The Georgia Department of Economic Development (GDEcD) certifies projects that meet the qualifications for the Film Tax Incentive. The Georgia Department of Revenue (GDOR) oversees the earning and claiming of the credits. Eligible projects include: feature films; television films, pilots or series; televised specials; televised commercials; and music videos that are distributed outside of Georgia. The $500,000 annual minimum expenditure threshold can be met with one project or the total of multiple projects aggregated in a single tax year. Only production companies are eligible to apply. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit.

Find more information about the Film Tax Incentive at Georgia.org.

Highlights of the Program

• 20 percent base transferable tax credit

• 10 percent Georgia Entertainment Promotion (GEP) uplift can be earned by including an embedded Georgia logo on approved projects and a link to ExploreGeorgia.org/Film on the project's landing page

• Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify

• Production expenditures must be made in Georgia from a Georgia vendor to qualify

• No limits or caps on Georgia spend. No sunset clause

• No salary cap on individuals paid by 1099, personal service contract or loanout

• Payments made to a loanout company will require 6 percent Georgia income tax withholding

• Post production of Georgia-filmed movies and television projects qualifies if post done in Georgia

• Development costs, promotion, marketing, story rights and most fees do not qualify