Oklahoma Film Incentive Program


The Oklahoma Film incentive program is a cash rebate


  • One of the highest base rebate percentages in the nation at 35%
  • An additional 2% can be obtained by utilizing Oklahoma’s music and recording scene in the production (minimum of $20,000 spend).


  • Minimum spend of $50K (at least $25K of which must be local spend).
  • There are no caps for how much a single project may obtain in rebates. The program has an annual cap of $5M, distributed on a first-come, first-serve basis.

The rebate is extended to film, television and commercial productions.

  1. In order to be eligible to receive rebate monies, the production must retain the services of an independent certified public accountant to serve as a third party reviewer.
  2. The company must provide proof of complete financing prior to commencement of principal photography.
  3. The following wages are qualified:
    – Above-the-line wages paid to Oklahoma residents or an Oklahoma expatriate.
    – Above-the-line wages paid to non-residents via a loan-out corporation or LLC registered to do business with the Oklahoma Secretary of State’s Office.
    – Below-the-line wages paid through a payroll company to an Oklahoma resident or an Oklahoma expatriate.
  4. No more than 25% of total qualifying Oklahoma spend can be comprised of aggregate qualifying above-the-line payments.
  5. The sunset date for the rebate program is currently July 1, 2024.