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Production Incentives Database

Incentive Type Transferable Non-Refundable Tax Credit
Spend 20-30%
Above the Line Residents 20-30%
Above the Line Nonresidents 20-30%
Below the Line Residents 20-30%
Below the Line Nonresidents 20-30%
Bonus 10% additional Georgia Entertainment Promotion ('GEP') Tax Credit available for projects that include an embedded Georgia logo on approved projects and a link to the Georgia Film Office on the promotional website.(not applicable for commercials). The Project must be distributed and fill out the Film office provided Distribution Form. Once verified the 10% tax credit is awarded.
Project Criteria $500,000 minimum Georgia spend.
Loanout Registration Required Yes
Loanout Withholding Yes, 5.75%
Annual Funding Caps None
Project Caps None
Minimum Spend $500,000
Sunset Date None
Audit Requirements
Audit is required and MUST be applied for; CPA agreed-upon-procedure reviews are available in Georgia.- Projects First Certified by DECD on or after 1/1/21, with credit amount that exceeds $2,500,000.00

Projects First Certified by DECD on or after 1/1/22, with credit amount that exceeds $1,250,000.00

All Projects First Certified by DECD on or after 1/1/23

Getting Started
Applications must be submitted no more than 90 days prior to principal photography (no more than 30 days for commercials). But must be received before the completion principal Photography. Can take 7-14 days for the certification review process of the Film Tax Credit Application.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
The tax credits will be issued after the production company files a Georgia tax return for the year ending when the production was made. The film tax credit will be allowed on a first come, first served basis. The paper filing date or electronic filing date of the qualified interactive entertainment production company’s income tax return that claims the film tax credit will be used to
determine the first-come, first-served basis. Credit has a Five Year Carry forward
Additional Information
Compensation Cap: $500,000 cap per salaried employee paid by W-2, resident and nonresident. Salaries subject to 1099 reporting or loan outs are not subject to the $500,000 cap

Production companies can aggregate their production expenditures for multiple commercials in one calendar year to meet the base investment threshold

A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.

Commercials do not qualify for the 10% Uplift.

Separate Incentive for Post Companies- Qualified Interactive Entertainment
A Georgia Based Post Production Company that has a Georgia payroll of at least $250K and spend at least $500K during a taxable year will qualify for a 20% tax credit- capped at $10M per year. These credits have a Three Year Carry forward(Sunset December 31st, 2028)

Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered

The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.

Last updated: 06/01/2024

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].