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Incentives

Production Incentives Database

Oklahoma

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 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 $8,000,000
Project Caps None
Minimum Spend $25,000
Sunset Date 06/30/2027
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 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) .
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.
Additional Information
Compensation Notes & Cap: **Salaries paid to non resident ATL and BTL loan-outs and LLC's registered to do business in Oklahoma can qualify for the 35%.

25% ATL Limitation of the total aggregate OK expenditures
25% Loan out Limitation based on the total sum of OK ATL + OK ATL Loan outs + OK Screenplay/writing cost

High Impact Productions Rebate Outside of the annual Cap- Productions that exceed $50 million in budget can earn the same 35 percent to 37 percent cash rebate , however those productions will have access to funds within the Oklahoma Quick Action Closing Fund which is outside the Film Rebate program Cap.

**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.

Last updated: 06/04/2019

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].