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Incentives

Production Incentives Database

Incentive Type Non-Transferable Refundable Tax Credit
Spend 30%
Above the Line Residents 30%
Above the Line Nonresidents 30%
Below the Line Residents 30%
Below the Line Nonresidents 30%
Project Criteria $300,000 minimum qualified spend.
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $40,000,000
Project Caps None
Minimum Spend $300,000
Sunset Date None
Audit Requirements
An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company's eligible production expenditures.
Getting Started
Prior to production, register and complete an online application. application packet must include:
- Signed Completed Application Form
- Signed Tax Disclosure Form
- Production Budget
- Shooting Script and Script Synopsis
- Documentation of financial ability to undertake and complete the project
- Trade Secret Information Summary and Justification (if applicable).

Ohio requires a nonrefundable application fee in an amount equal to one-half percent of the estimated value of the tax credit, up to a maximum of $10,000. The fee is due within 45 days of receipt of the invoice and notice of the director's certification of the project.

Productions must begin within 90 days of being determined eligible for the credit

OH is NOT a first come first serve credit and credits are awarded on economical impact.

Applications will be reviewed and awarded in two rounds annually. The first to be completed by July 31st of each year and the second to be completed by January 31st of each year. Each round will award $20 Million of the annual $40 Million allocation plus any rollover amounts from the preceding period
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Upon completion of filming submit qualifying expenditure documentation and other required documents to the Ohio Film Office.

File an Ohio State Tax Return to receive the tax credit or refund.

Beginning July 1, 2020, credits will be issued in two rounds of approximately $20,000,000 each – 1 by the last day of January and 1 by the last day of July. Productions will be evaluated, ranked and awarded based on the positive economic impact and workforce development effect of each production in Ohio.
Additional Information
In the case of a television series, the Director of Development may certify the production of each episode of the series as a separate tax credit-eligible production.






Last updated: 07/19/2019

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].