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Incentives

Production Incentives Database

Oklahoma

Post Production Only
Incentive Type Rebate
Spend 10-38%
Above the Line Residents 10-38%
Above the Line Nonresidents 10-38%*Restrictions apply, see Additional Information
Below the Line Residents 10-38%
Below the Line Nonresidents 7.5%Restrictions apply, see Additional Information
Bonus Up to a 3% uplift for post-production expenses that are at least 3% of Qualified Production Expenditures (includes music) - If at least 3% of qualified expenditures spent on Oklahoma post-production: 2% uplift
If at least 5% of qualified expenditures spent on Oklahoma post-production: 3% uplift
Bonus Up to a 3% uplift for at least 25% of main crew principal photography on location in a county of less than 250k
-25% filmed on location in a county less than 250,000 people: 2% uplift
-35% or more filmed on location in a county less than 250,000 people: 3% uplift
Project Criteria $50,000 in total budget and $25 000 minimum OK qualified spend

Scoring System for your credit-
If less than 25% of crew are Oklahoma Residents: 10% base
If 25-45% of crew are OK Residents: 15% base
If 45% or more of crew are OK Residents: Full 20% base

****For website purposes the base is averaged at 20%****

For projects that are not major studios or shown to have full financing from an approved source , a bond is required.

Apprenticeship requirement- Apprentices are required for every production in the program with the amount depending on direct expenditures.
< $7.5m budget – 2 apprentices
$7.5m – $15m – 4 apprentices
$15m –... +Read More
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $30,000,000***
Project Caps None
Minimum Spend $25,000
Sunset Date 06/30/2031
Audit Requirements
An audit by a pre-certified Oklahoma CPA is required.
Getting Started
Apply no more than 1 year prior to preproduction and no less than 45 days prior to preproduction(14 days prior to post on post only projects); include required documentation, the most current version of the shooting script, the production budget and proof that 50% of funding is in place (100% of funding must be in place 30 days prior to principal photography)

50% of funding must be in place to apply

Spending must take place 2 years after pre-qualification has been issued

Case by Case acceptance
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit the Final Rebate Application (Online) with required documents to the Oklahoma Film & Music Office no more than 90 days after payment of all Oklahoma expenditures.

CPA must conclude that the production has filed a tax return and payroll taxes were filed

Additional Information
Bonus
Up to a 2% uplift for at least 25% of main crew principal photography on location in a municipality having less than 13k (regardless of county)
-25% filmed on location in a municipality less than 13,000 people: 1% uplift
35% or more filmed on location in a municipality less than 13,000: 2% uplift

Additional Bonuses;

Up to a 5% uplift for at least 25% of main crew principal photography on a qualified soundstage and at least 1% of direct expenditures spent at the soundstage
-25% filmed at a qualified soundstage facility: 3% uplift
35% or more filmed at a qualified soundstage facility: 5% uplift

Up to a 2% uplift for a TV Series pilot (cannot be combined with Multi-film bonus)

Up to a 5% uplift for a TV series that is filmed for one or more seasons

Up to a 5% uplift for a multi-film deal (at least three films in three years)

Compensation Caps: **Salaries paid to non resident ATL and BTL loan-outs and LLC's registered to do business in Oklahoma can qualify for the 25%;

*The max allowance for total qualifying ATL salaries is 25% of the total aggregate OK expenditures (does not include non resident crew as part of OK expenditures)

*25% Limitation Cap- based on the total sum of OK ATL + OK ATL Loan outs + OK Screenplay/writing cost

***Annual Cap- Allocation - $7.5M allocated for Productions with less than 7.5M in OK spending. $22.5M allocated for Productions with $7.5M or more in OK spending

**B-T-L nonresident crew will qualify only if wages paid through a payroll company will qualify; crew cannot be compensated as contract labor. Bonuses not applicable to BTL non resident crew. (the 7.5% credit on non res crew ends in 2023)

The Point-of-Purchase Sales Tax Exemption may not be combined with the Rebate.

Underlying rights for screenplays and novels paid to an Oklahoma entity or individuals with Oklahoma tax liability qualify for the rebate.

Post Production Only projects now acceptable as well. (see Oklahoma Post only page)

The- previous rebate program with the base of 35% will remain active until 2027 to pay out those grandfathered in. But no NEW application shall be submitted for that program going forward.

Last updated: 08/03/2021

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].