Loading...

Incentives

Production Incentives Database

Incentive Type Rebate
Spend 20%
Above the Line Residents 10-16.2%
Above the Line Nonresidents 10-16.2%
Below the Line Residents 10-16.2%
Below the Line Nonresidents 10-16.2%
Bonus Greenlight Oregon Labor Rebate (GOLR) - This is a seperate rebate but can be combined with the base Oregon Production Investment Fund Rebate. Call Film office for available funding for bonus

the film office has the authority to deduct up to 1% of a final rebate issued through the Greenlight Oregon Labor Rebate Fund for workforce development and educational needs.
Bonus Regional” Oregon Production Investment Fund- R"OPIF
Effective from July 1, 2017, this new program further incentivizes both Portland-based productions to spend at least some of their shooting schedule outside of the “Portland Metro Zone” (which is defined as 30 miles from Burnside Bridge) as well as incentivizing productions to base themselves entirely outside of the Portland Metro Zone for the majority of their shoot.

Applications are available here and the administrative rules for the program are linked below.
rOPIF is a capped annual fund equal to 3% of the overall OPIF fund beginning in the July 1, 2019 - June 30 2020 fiscal year.

There are two mutually exclusive sections to the rOPIF incentive:

1)The first applies to productions which are based within the Portland Metro Area (i.e. their main production office is located within those boundaries). For these productions, rOPIF allows a reimbursement of up to $200/day for each person traveling to and/or being put up at a “distant location” up to a cap of $10,000 per day and a per project overall cap of $50,000. So, if a production based in Portland travels for 3 days of work in, say, Grant’s Pass, they can receive up to $10,000/day, maximum, utilizing a reimbursement of up to $200/day for each person working in and/or staying overnight in Grant’s Pass, which could amount to $30,000 for the three days of work on that “distant location.”

OR

2)The second applies to productions which are based outside of the Portland Metro Area (i.e. their main production office is located outside of those boundaries). For these productions, rOPIF allows for an additional 10% to be added to the project’s overall OPIF or iOPIF award. So, if a project being produced entirely outside of Portland (with a minimum of 6 production days and at least 50% + 1 day of all of the production work being done outside of Portland) is expecting to receive $100,000 from OPIF or iOPIF - that award will have 10%, or in this case $10,000, added to it from the rOPIF program for a total of $110,000 of incentives being awarded to the production.
Project Criteria $1 million minimum instate spend for any single project or series season for OPIF; $1 million minimum instate spend for GOLR
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $14,000,000
Project Caps 7000000
Minimum Spend $1,000,000
Sunset Date 01/01/2024
Audit Requirements
The Oregon Film & Video Office (OFVO) may reduce the rebate by the costs incurred in verifying the production expenditures in Oregon, including obtaining an outside accounting review, audit or both.
Getting Started
Oregon Production Investment Fund Rebate (OPIF) - Submit completed application to the OFVO prior to the start of production; attach script, complete budget, production schedule, finance plan, proof of funding, and producer's letter of intent; costs incurred prior to production do not qualify for the rebate; upon approval of an application, the producer must enter into a contract with the OFVO.

Greenlight Oregon Labor Rebate (GOLR)- Submit the application to the OFVO within 10 business days of preproduction in Oregon.

Indigenous Oregon Production Investment Fund (iOPIF) - Unless otherwise permitted by the OFVO, submit the application prior to production beginning in Oregon.

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
Submit all required paperwork to the OFVO; initial review process takes approximately 2 weeks provided there are no questions or no additional back-up is needed; a check for the OPIF or iOPIF portion of the rebate takes approximately 2-3 weeks to be issued.

The GOLR is issued by the Oregon Department of Revenue approximately 2-3 weeks following the verification that the final quarterly tax payment and project report have been received.
Additional Information
*Commercials qualify under the Green Light program and they can be bundled to meet the $1M minimum spend within a calendar year.

Compensation Cap: Loan-out companies and individuals paid more than $1 million per project are EXCLUDED

Oregon offers the GOLR of a max of 6.2% on payroll for which Oregon withholding applies; $1 million minimum Oregon spend is required for single projects or a series season; commercial production companies with an aggregate Oregon spend of $1 million or more per calendar year qualify for the incentive; the GOLR rebate can be combined with the labor portion of the OPIF for a total labor rebate of up to 16.2%. The 6.2% applies to individuals paying Oregon income tax and basically is paying back the withholding. Loan outs do not typically qualify since they do not withhold.

Green Light Program has no Annual Cap

Oregon producers or local media production services companies who spend a minimum of $75,000, up to the first $1 million may qualify for the iOPIF which provides rebates of 20% of goods and services and 10% of Oregon labor; other requirements apply; funding for iOPIF is limited to 5% of the moneys in the fund.

Workers' Compensation is a non qualified expense.

Payments to loan-out companies making less than $1 million per project and registered with the Oregon Secretary of State qualify for the 20% goods/services rebate.

Oregon state withholding tax applies to all wages for which the rebate is claimed.

the film office has the authority to deduct up to 1% of a final rebate issued through the Greenlight Oregon Labor Rebate Fund for workforce development and educational needs.

PHW are the only fringes that qualify for the Greenlight Program

Reality Projects can not apply for OPIF but can apply for Greenlight

Last updated: 11/19/2019

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].