Oregon Film Tax Credit



Type of Incentive Rebate; refundable; non-transferable
Benefit Details 20% of qualified spend in state on goods and services; 10% of qualified labor, plus 6.2% of labor in which withholding is made (effectively 16.2% of qualified labor).
Project Cap None
Annual Cap $10,000,000
Minimum Local Spend $1,000,000
Loan-Out Company Considerations Loan-outs must be registered in state. Payments to loan outs paid more than $1,000,000 are not eligible for the 20% credit on spend for goods and services.
Additional Exemptions Hotel Occupancy Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors; Fringes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  Contact us for more details.
Sunset Date December 31, 2017
Film Commission The Governor’s Office of Film and Television
1001 SE Water Avenue, Suite 430
Portland, OR 97214Vince Porter, Executive Director

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.