GEORGIA TAX INCENTIVES

For more information, visit the Georgia Department of Economic Development Website

The Georgia Film, Music & Digital Entertainment Office offers Georgia production incentives up to 30 percent of your Georgia production expenditures in transferable tax credits.

The program is available for qualifying projects, including feature films, television series, commercials, music videos, animation and game development.

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 post done in Georgia
Development costs, promotion, marketing, story rights and most fees do not qualify