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 |
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.
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.
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 clientservices@mediaservices.com.
Also Applies to:
Animation | |
Commercials | |
Documentaries | |
Game Shows | |
Interactive | |
Industrials | |
Music Videos | |
News | |
Sports | |
Reality TV | |
Web Series |
= Contact Film Office for more Info |
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 clientservices@mediaservices.com.