georgia's film tax incentives

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 ExploreGeorgia.org/Film on the project's landing page

  • Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify

  • 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 in 2021 will require 5.75 percent Georgia income tax withholding

  • POST PRODUCTION of Georgia-filmed movies and television projects QUALIFIES if the Post is done in Georgia!!!

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

For more detailed information, visit the Georgia.org Official Film Incentives and Applications webpage.

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