Georgia Film Tax Credits

Type of Incentive Tax credit; non-refundable; transferable; 5 year carry forward
Benefit Details 20% of spend in state, with additional 10% for qualified Georgia promotion 
Project Cap None 
Annual Cap None 
Minimum Local Spend $500,000 
Loan-Out Company Considerations Production company must withhold 6% Georgia tax from payments made to loan outs in order for such payments to qualify for the film tax credit.  Loan out companies must register with the Georgia DOR and file corporate/individual taxes in the state.  Loan out’s failure to comply shall not affect the film tax credit claimed by the production company. 
Additional Exemptions Sales & Use Tax Relief Available 
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details. 
Qualified Labor Resident and Nonresident; Above the Line and Below the Line. $500,000 cap for employee labor paid on W-2. Loan outs and independent contractors not subject to cap. Contact us for more details. 
Sunset Date None 
Film Commission Georgia Film, Music & Digital Entertainment Office
75 Fifth Street, NW, Suite 1200
Atlanta, GA 30308

Lee Thomas



NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.