Production Incentives Database

Georgia  

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Incentive TypeTransferable Non-Refundable Tax Credit
Spend20-30%
Above the Line Residents20-30%
Above the Line Nonresidents20-30%
Below the Line Residents20-30%
Below the Line Nonresidents20-30%
Bonus 110% additional Georgia Entertainment Promotion ('GEP') Tax Credit available for projects that include an embedded Georgia logo on approved projects and a link to the Georgia Film Office on the promotional website.(not applicable for commercials)
Project Criteria$500,000 minimum Georgia spend.
Loanout Registration RequiredYes
Loanout WithholdingYes, 6%
Annual Funding CapsNone
Project CapsNone
Minimum Spend$500,000
Sunset DateNone

Georgia Department of Economic Development
75 Fifth Street, N.W., Suite 1200, Atlanta, GA 30308

Lee Thomas, Division Director
Phone: 404 962 4048
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
The Georgia Department of Revenue offers a voluntary audit program. The Cost of this audit does not count towards the GA spend. The audit may make your credit more valuable on the open market
$500,000 to $1,000,000- $ 5,000 Audit Fee
$1,000,000 to $5,000,000- $10,000 Audit Fee
$5,000,000 to $10,000,000- $20,000 Audit Fee
$10,000,000 and higher -$25,000Audit Fee

CPA agreed-upon-procedure reviews are available in Georgia.

Getting Started
Applications must be submitted no more than 90 days prior to the start of principal photography (no more than 30 days for commercials).
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
The tax credits will be issued after the production company files a Georgia tax return for the year ending when the production was made. The film tax credit will be allowed on a first come, first served basis. The paper filing date or electronic filing date of the qualified interactive entertainment production company?s income tax return that claims the film tax credit will be used to
determine the first-come, first-served basis.
Additional Information
Compensation Cap: $500,000 cap per salaried employee paid by W-2, resident and nonresident. Salaries subject to 1099 reporting or loan outs are not subject to the $500,000 cap

Production companies can aggregate their production expenditures for multiple commercials in one calendar year to meet the base investment threshold

A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.

Commercials do not qualify for the 10% Uplift.

Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered

The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.


Last updated: 11/07/2016
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.