Georgia

Apply within 90 days of the start of principal photography but before the end of principal photography in Georgia; begin filming within 30 days of receiving the certification letter or submit an amendment to the application in writing to Georgia Department of Economic Development (GDEcD); and meet the minimum in-state spending requirement of at least $500,000 in a single year on one or more projects for qualified production expenditures incurred during preproduction, production, or postproduction. Production companies do not have to be incorporated or headquartered in Georgia or hold a Georgia bank account to qualify for the tax credit. Both the production company and the loan out company must register for payroll withholding with the Department of Revenue.

Qualified expenditures include materials, services, and labor that are directly related to the production of a certified project. The first $500,000 of payroll reported on a Form W-2 for each employee (resident or nonresident) working in the state will qualify. Loan outs or independent contractors receiving Form 1099 are not subject to the $500,000 limit. All payments made to a loan out company or independent contractor for personal services provided in Georgia are subject to 5.39% withholding.

This program is administered on a first-come, first-served basis. Georgia offers a transferable tax credit equal to 20% of the total qualified in-state spend and an additional 10% of the total qualified in-state spend if the production includes a “qualified Georgia promotion”. For features, this promotion is an embedded Georgia logo in the end credits before the below-the-line crew crawl for the life of the project and a link to ExploreGeorgia.org/Film on the project’s landing page or provides pre-approved Alternative Marketing Opportunities, as defined. The production company will receive an additional certification letter for the 10% uplift once the project has been distributed and meets the 10% GEP Logo Uplift requirements. All projects first certified by the GDEcD on or after 1/1/23 are subject to a mandatory audit that can be performed by the Georgia Department of Revenue (GDOR) or by an approved CPA firm before the credit can be sold or used in any manner. The production company may request an approved auditor to perform the audit, however, GDOR will issue the final certification of the film tax credit. If an approved auditor is requested, GDOR will charge oversight and administrative fees in addition to the approved CPA fee. For further information email Film.Audits@dor.ga.gov. The incentive program does not have an annual state funding cap, per project incentive cap, or sunset date.