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 or choosing from a list of Alternative Marketing Opportunities then approved by GDEcD
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 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 greenlit, fully funded, and ready to open a production office.

Once the project meets the criteria for certification, the production company will receive a base certification letter from GDEcD at the 20% level. For feature films, 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 or Alternative Marking Opportunity 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.

The Georgia Entertainment Promotion (GEP) logo uplift tax credit is a 10% uplift on the base tax credit (20%) earned for approved projects. Applicants may choose to either 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 complete Alternative Marketing Opportunities of equal or greater marketing value to the State that have been pre-approved by GDEcD. Projects must be commercially distributed in multiple markets within five (5) years from the date that the first Base Certification Letter was issued. Both the logo option (GEP) and Alternative Marketing Opportunities must continue for the life of the project, beginning with any public screening.

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 Logo Uplift application. The GEP Logo cannot be used in a project without prior approval of GDEcD.

For the 10% uplift to be awarded, the production company must electronically submit 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, via a personal services contract, or a 1099, 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 following a mandatory audit.

Steps for Applying

For projects with estimated overall 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 overall budgets above $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.

Each applicant/production company must fill out the Application(s) completely (no TBD accepted) before electronically submitting.
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 seven (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.
Once a completed application package is received, the Application(s) are reviewed to determine if the project meets eligibility requirements.
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.
The production company produces original content in Georgia.
After wrap, the production company fulfills the reporting requirements and submits the supporting materials to GDEcD as stated on the application and program regulations.
The production company completes a mandatory audit through the Georgia Dept. of Revenue (GDOR). GDOR issues a letter containing the tax credit amount earned.
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. All supporting materials required as part of the 20% initial certification must have been previously received.
Once the distribution form is reviewed and the 10% certification letter is issued to the applicant, 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.

Mandatory Audit

As of January 1, 2023, all projects are required to go through a mandatory audit which 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.