Overview
State Tax Credit Benefits
Sales & Use Tax Exemption Benefits
Application Forms / Rules & Requirements
Overview
Georgia production incentives provide up to 30% of your Georgia production expenditures in transferable tax credits, plus up to 8% in additional savings through Georgia’s Sales and Use Tax Exemption.
The program is available for qualifying projects, including feature films, television series, commercials, music videos, animation and game development. With one of the industry’s most competitive production incentive programs, the Georgia Film, Music & Digital Entertainment Office can help you dramatically cut production costs without sacrificing quality.
State Tax Credit Benefits
Highlights from the Georgia Entertainment Industry Investment Act include the following:
- 20% across the board, transferable flat tax credit with a minimum of $500,000 spent on qualified production and post production expenditures within Georgia
- Additional 10% tax credit if a production company includes an imbedded Georgia promotional logo in the qualified feature film, TV series, music video or video game project
- Provides same tax credits to all instate and out-of-state labor working in Georgia, plus standard fringes qualify
- No limits or caps on Georgia spend; no sunset clause
- For commercials and music videos, a production company may group multiple projects together to meet the $500,000 minimum spend on qualified expenditures
For more information on the Georgia Entertainment Industry Investment Act, including submission instructions and FAQs, please download the following:
Highlights of the Georgia Entertainment Industry Investment Act (PDF)
Georgia Film, Music & Digital Entertainment Tax Incentives Brochure (PDF)
Georgia Expenditures Form (PDF)
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Sales & Use Tax Exemption Benefits
The Georgia Sales & Use Tax Exemption provides qualified film, video, broadcast and music production companies working in Georgia with immediate point-of-purchase savings on most below-the-line materials and service purchases, leases or rentals. This easy-to-use financial tool applies to both state and local sales taxes, adding up to 8% in cost savings per qualified purchase.
Eligible exemptions include, but are not limited to:
- Camera equipment, supplies and accessories
- Lighting and grip equipment
- Scenery and props
- Wardrobe
- Motion picture film and processing
- On-set or working trucks and transportation vehicles
For more information on the Georgia Sales & Use Tax Exemption, including submission instructions and a complete listing of qualified and non-qualified exemptions, plus FAQs, please download the following:
Highlights of the Georgia Sales & Use Tax Exemption (PDF)
Georgia Film, Music & Digital Entertainment Tax Incentives Brochure (PDF)
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Application Forms / Rules & Requirements
Here are the forms and information you’ll need to apply for Georgia’s entertainment industry tax credits, sales tax exemption and other money-saving production incentives:
Entertainment Industry Tax Credits (Savings up to 30%)
Georgia Sales & Use Tax Exemption (Savings up to 8%)
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To learn more about Georgia's production incentives and how they can save you money, contact us.
Related Site: The Georgia Production Partnership Incentive Program