Notice: The application timeline for submitting the application package and program rules have changed effective January 1, 2024.  Read Incentives Overview below and GDEcD Rules & Regulations at the bottom of this page for more information.
 

Highlights of the Program

• 20 percent base transferable tax credit

• 10 percent Georgia Entertainment Promotion (GEP) uplift can be earned by including an embedded Georgia logo on approved projects and a link to Georgia.org/Film on the project's landing page

• Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify for time worked in Georgia.

• Production expenditures must be made in Georgia from a Georgia vendor to qualify

• No limits or caps on Georgia spend. No sunset clause

• No salary cap on individuals paid by 1099, personal service contract or loanout

• Payments made to a loanout company or 1099 labor require 5.75 percent Georgia income tax withholding and reporting at the Georgia Tax Center.

• Post production of Georgia-filmed movies and television projects qualifies if post done in Georgia

• Development costs, promotion, marketing, story rights and most fees do not qualify

Incentives Overview

Eligible projects include feature films; television films, pilots or series; televised commercials; and music videos that are distributed outside of Georgia. The $500,000 annual minimum expenditure threshold can be met with one project or the total of multiple projects produced by the same production company aggregated in a single tax year.

Only production companies are eligible to apply. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit.

For a project to be eligible for the 20% transferable tax credit, the Georgia Department of Economic Development (GDEcD) must certify the project. Certification for live-action projects will be through the Georgia Film Office. For Projects with estimated Project budgets under $100 Million, the Completed Application must be submitted electronically not earlier than one hundred twenty (120) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date in Georgia. For Projects with estimated Project budgets over $100 Million, the Completed Application must be submitted electronically not earlier than one hundred eighty (180) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date in Georgia. The best time to submit the application is when the project is green-lit, fully funded, and ready to open a production office. 

Once the project meets the criteria for certification, the production company will receive a certification letter from GDEcD. The base certification letter will be awarded at the 20% level. For feature film, television films, pilots or series, and music videos the production company will receive an additional certification letter when the production company has distributed the project and met the 10% GEP Logo Uplift requirements. If the project does not begin filming within thirty (30) days of the date of the certification letter, amendments to the application must be made in writing to GDEcD.

Projects eligible for the 10% Georgia Entertainment Promotion (GEP) Logo Uplift tax credit, which is a 10% uplift on the base tax credit earned for approved projects that include an embedded Georgia logo within the completed project as legislated in the Georgia Code Section 48-7-40.26, and a link to www.georgia.org/film on the project’s promotional website, or completes Alternative Marketing Opportunities of equal or greater marketing value to the State; that have been pre-approved by GDEcD , and will be commercially distributed in multiple markets within five (5) years from the date that the first Base Certification Letter issued. Both logo requirements and Alternative Marketing Opportunities must be for the life of the project, beginning with any public screening.

The decision, which is final, whether to include the GEP Logo or pursue the Alternative Marketing Opportunity must be made when the production company submits electronically the 10% GEP Logo Uplift application. The GEP Logo cannot be used in a project without prior approval of GDEcD.

For the 10% Georgia Entertainment Promotion Logo Uplift certification to be awarded, the production company must submit electronically a completed GDEcD-D Distribution form when the project is distributed.

Qualified expenditures include materials, services and labor. The credit applies equally for Georgia residents and non-residents. There is a salary cap of $500,000 per person, per production, when the employee is paid by “salary,” which is defined as being properly paid by W2. If the production company pays an individual for services as a loanout, as a personal services contract or a 1099 individual meets the criteria for a loanout, Georgia income tax must be withheld and remitted by the production company.

The income tax credit may be used against Georgia income tax liability or the production company’s Georgia withholding, or it can be sold or transferred to one or more Georgia taxpayers. Once the base investment requirement has been met, the film tax credit can be claimed after the audit.

Steps for Applying

For Projects with estimated Project budgets under $100 Million, the Completed Application must be submitted electronically not earlier than one hundred twenty (120) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date in Georgia. For Projects with estimated Project budgets over $100 Million, the Completed Application must be submitted electronically not earlier than one hundred eighty (180) days prior to the Principal Photography Start Date and no later than seven (7) calendar days after the Principal Photography Start Date in Georgia.

1.    Each applicant/production company must fill out electronically the Application(s) completely (no TBD accepted) before submitting for a single project review.

2.    Submit Application(s) during preproduction with required supporting materials: script (plus media buy for televised commercials and song lyrics for music videos) and proof of funding no later than (7) calendar days after the principal photography start date in Georgia. If applying for the full 30% tax credit, both applications (20%+10%) must be submitted together.

3.    Once a completed application package is received, the Application(s) are reviewed to determine if the project meets eligibility requirements.

4.    If approved, the applicant/production company receives a Georgia Dept. of Economic Development (GDEcD) 20% certification letter stating the project meets the eligibility criteria for certification to be awarded.

5.    The production company produces original content in Georgia.

6.    After wrap, the production company fulfills the reporting requirements and submits the supporting materials to GDEcD as stated on the application and program regulations.

7.    The production company completes an audit through the Georgia Dept. of Revenue (GDOR). GDOR issues a letter containing the tax credit amount earned.

8.    Once all of the supporting materials are submitted to GDEcD; then, on or after the project is distributed, if the production company applied for the 10% GEP Logo Uplift, the production company completes and submits electronically the 10% Distribution Form to generate the 10% certification letter. 

9.    Once the distribution form is reviewed and the 10% certification letter is issued to the applicant/production company, GDEcD reports to GDOR that the 10% tax credit requirements have been met.  GDOR issues final approval for the 10% tax credit.

Under Applications and Resources at the bottom of this page, you will find up-to-date information regarding the program Rules and Regulations, definitions of terms, forms, links to the Georgia Dept. of Revenue, and a list of qualified expenditures.

Voluntary Audit

The Georgia Department of Revenue (GDOR) offers a voluntary program. An audit is required prior to utilization or transfer, of any earned Georgia film tax credit that exceeds $2.5 million in 2021, $1.25 million in 2022, and for any credit amount thereafter. As of January 1, 2023, all projects are required to go through a mandatory audit. The audit is requested through the Georgia Department of Revenue website (GDOR), and conducted on a first come/first served basis. The audit can be performed by the GDOR or by an approved CPA firm. The audit costs do not qualify toward the film tax credit. Click to learn additional information and to obtain the GDOR’s application form.