Georgia is a world-class hotbed for all interactive entertainment sectors – with a robust community of artists, programmers and gamers innovating and transforming the global industry. The same legislation that has made Georgia a world leader in film production has also created the perfect environment for companies exploring the endless possibilities of interactive entertainment. In 2020, the video game industry brought in $155 billion — more than the film and music industries combined. This divide is only expected to grow as companies embrace new technology and developments like virtual reality (VR), which has already shown promising signs as an emerging form of interactive media. With a robust community of artists, programmers and gamers innovating and transforming the global industry, Georgia is the ideal place to learn, dream and develop.

Read the latest report on Building Georgia's Digital Entertainment Future from the Creative Media Industries Institute at Georgia State. 

INCENTIVES

Georgia offers Interactive Entertainment companies a tax incentive, provided through the Georgia Entertainment Industry Investment Act. This legislation provides for an up to 30 percent transferrable tax credit for film, television, television commercials, and interactive entertainment productions in Georgia. The amount of the credit is based on the qualified expenditures incurred by the production company in Georgia. The credit may be used by the production company against Georgia income tax, Georgia employer withholding taxes, or sold to a third party to be claimed by the purchaser as a credit against the purchaser’s Georgia income tax liability.

STEPS FOR APPLYING

1. For all Interactive Entertainment Projects, Qualified Interactive Entertainment Production Companies must electronically apply to the Department of Revenue through the Georgia Tax Center on Form IT-QIEPC.
2. A qualified interactive entertainment production company seeking preapproval to claim the film tax credit must electronically submit Form IT-QIEPC-AP through the Georgia Tax Center. A qualified interactive entertainment production company that has submitted its Form IT-QIEPC for certification by the Department or that submits Form IT-QIEPC on the same day as Form IT-QIEPC-AP is submitted may request preapproval from the Department before meeting the requirements of the film tax credit. Such qualified interactive entertainment production company must estimate their credit amounts on Form IT-QIEPC-AP.
3. Once GDOR approval is received, but no later than December 31 of the fund year for which GDOR approval was received, Qualified Interactive Entertainment Production Companies must submit a Completed Application to GDEcD.
4. Fill out Application(s) fully without blanks or placeholders such as “TBD” before submitting for review. GEP Tax Credit certification (10%) applications must be submitted to GDEcD as part of a Completed Application if the Applicant intends to pursue the GEP Tax Credit. In order to be eligible for the GEP Tax Credit, projects must include the GEP Logo and a link to http://www.georgia.org/film on the Project’s promotional website.
5. Submit Application(s) with required supporting materials: Documentary evidence that the Project is Fully Funded, synopsis of project including architecture, navigation and story plotlines, as well as the proposed scope of work that will be undertaken on the Interactive Entertainment Project during the fund year for which approval was sought, a final staff list including contact information and Georgia Dept. of Revenue forms IT-QIEPC and IT-QIEPC-AP.
6. Interactive Entertainment Projects must apply to GDEcD for certification within the fund year that they are approved by GDOR, regardless of whether the Qualified Interactive Entertainment Production Company had previously sought certification for the same Interactive Entertainment Project in prior fund years. The information included on the Completed Application shall pertain to the work completed or intended to be completed by the Qualified Interactive Entertainment Company on the Interactive Entertainment Project for the fund year in which a certification letter is sought.
7. Once received the Application(s) will be reviewed to determine if the project meets eligibility requirements.
8. If approved, the production company receives a 20% certification letter stating the project meets the eligibility criteria for certification to be awarded.
9. The production company produces original interactive content in Georgia.
10. The production company fulfills the reporting requirements and submits the supporting materials.
11. The production company files a Georgia income tax return.
12. If a Production Company or Qualified Interactive Entertainment Production Company elects to use the GEP Logo placement to satisfy the requirements for the GEP Tax Credit, then the Production Company or Qualified Interactive Entertainment Production Company shall submit to GDEcD digital evidence to verify the appropriate placement of the GEP Logo in the Project not earlier than following the receipt of the Base Certification Letter, and no later than five (5) days before the Project is distributed. If the publicly released version of the Project contains a different and incorrect placement of the GEP Logo, GDEcD may retract or deny certification of the GEP Tax Credit.
13. When the project is distributed, and if the production company applied for the 10% GEP Logo Uplift, the production company completes and submits the Distribution Form to generate the 10% certification letter.