Production Incentives Database
| Incentive Type | Rebate |
| Spend | 35-37% |
| Above the Line Residents | 35-37% |
| Above the Line Nonresidents | 35-37%Restrictions apply, see Additional Information |
| Below the Line Residents | 35-37% |
| Below the Line Nonresidents | 35-37%Restrictions apply, see Additional Information |
| Bonus 1 | 2% earned on all qualifying cost if the production company spends a minimum of $20,000 for the use of music created by an Oklahoma resident that is recorded in Oklahoma or for the cost of recording music in Oklahoma for the production. |
| Project Criteria | $50,000 minimum budget and $25,000 minimum qualified spend |
| Loanout Registration Required | Yes |
| Loanout Withholding | No |
| Annual Funding Caps | $4,000,000 |
| Project Caps | None |
| Minimum Spend | $25,000 |
| Sunset Date | 06/30/2024 |
The Oklahoma Film & Music Office
120 N. Robinson Avenue, Suite 600, Oklahoma City, OK 73102
Also Applies To:
| Animation |  |
| Commercials | |
| Documentaries | |
| Game Shows |  |
| Interactive | |
| Industrials | |
| Music Videos | |
| News | |
| Sports | |
| Reality TV | |
Audit Requirements
An audit by a pre-certified Oklahoma CPA is required.
Getting Started
Apply no more than 180 days prior to preproduction and no less than 60 days prior to preproduction; include required forms (A, B, C & D), 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) .
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 (Form E) with required documents to the Oklahoma Film & Music Office no more than 90 days after payment of all Oklahoma expenditures.
Additional Information
Compensation Cap: Salaries paid to A-T-L loan-outs and LLC's registered to do business in Oklahoma cannot comprise more than 25% of the total rebate.
B-T-L nonresident will qualify if pre-registered as an Oklahoma Expatriate with the Oklahoma Film & Music Office; only wages paid through a payroll company will qualify; crew cannot be compensated as contract labor.
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.
If the amount of an approved claim(s) exceeds $5 million within a fiscal year, pay out will be made in the order in which the claims are approved by the Oklahoma Film & Music Office. Approved claims not paid in whole or in part within the designated time frame may be paid in the following fiscal year, contingent upon the availability of funds.
B-T-L nonresident will qualify if pre-registered as an Oklahoma Expatriate with the Oklahoma Film & Music Office; only wages paid through a payroll company will qualify; crew cannot be compensated as contract labor.
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.
If the amount of an approved claim(s) exceeds $5 million within a fiscal year, pay out will be made in the order in which the claims are approved by the Oklahoma Film & Music Office. Approved claims not paid in whole or in part within the designated time frame may be paid in the following fiscal year, contingent upon the availability of funds.
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 incentives@mediaservices.com.
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 incentives@mediaservices.com.