|Incentive Type||Transferable Non-Refundable Tax Credit|
|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|
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
determine the first-come, first-served basis. Credit has a Five Year Carry forward
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
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: 07/01/2021
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].