Film Incentives and Applications

Georgia Film Tax Credit

The Film Tax Credit is a 20% based transferable tax credit, with an additional 10% uplift for providing promotional value to the state. Because this is a tax credit, rather than a rebate, there is no limit on the amount of tax credits that can be earned in a given year, and there is no sunset clause on the program.

The $500,000 annual minimum can be met with one project or the total of multiple projects produced by the same production company aggregated in a single tax year. An eligible project must be distributed to multiple markets outside of Georgia and is defined as live-action or animated:

• Feature film
• Television film, pilot, or series
• Commercials
• Music video  

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 of $500,000 has been met, the film tax credit can be claimed following a mandatory audit.  

Application Requirements

The Georgia Film Office certifies projects that meet the qualifications for the Film Tax Credit, and the Georgia Department of Revenue (GDOR) oversees the earning and claiming of the credit. Georgia recently streamlined the audit process, modernized the tax credit application process, and reinstated stand-alone tax credits for postproduction companies.  

Production companies must submit completed applications within the following timelines.

Projects Under $100 Million

• No earlier than 120 days before the principal photography start date
• No later than seven calendar days after principal photography begins in Georgia

Projects Over $100 Million

• No earlier than 180 days before the principal photography start date
• No later than seven calendar days after principal photography begins in Georgia

All applications must be submitted electronically and fully completed. No “TBD” entries will be accepted.

RULES AND REGULATIONS 

• Georgia Department of Economic Development Rules and Regulations Effective January 1, 2026  
• Georgia Department of Economic Development Rules and Regulations Effective January 1, 2024
• Georgia Department of Revenue Rules and Regulations
   

Additional Tax Credit Incentive

The 10% Georgia Entertainment Promotion (GEP) uplift tax credit is an additional 10% tax credit on the base tax credit (20%) earned for approved projects. Commercials do not qualify for the 10% GEP uplift. 

Applicants may choose to either include an embedded Georgia logo within the completed project and a link to www.georgia.org/film on the project’s promotional website, or select Alternative Marketing Opportunities  of equal or greater marketing value to the State that have been pre-approved by the Georgia Department of Economic Development (GDEcD).

The decision to include the GEP logo or pursue the Alternative Marketing Opportunities must be made when the production company electronically submits the 10% GEP Distribution Form. The GEP Logo cannot be used in a project without prior approval of GDEcD. 
 

Late Applications

Effective January 1, 2026, projects that otherwise meet certification eligibility requirements but missed the application deadline or failed to comply with statutory requirements at the time of the project’s release may have the opportunity to correct the issue by paying a fee. Statutory requirements should be met before the project’s release to avoid the fee.

To determine eligibility and request an invoice for payment, please contact the Georgia Film Office.