Film Incentive/Tax Credits

Georgia production incentives provide up to 30% 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.

With one of the industry’s most competitive production incentive programs, the Georgia Film, Music & Digital Entertainment Office can help you dramatically cut production costs without sacrificing quality.


 

State Production Incentives

Highlights from the Georgia Entertainment Industry Investment Act

  • Production companies do not have to be headquartered or incorporated in Georgia to quality for the tax credit.
  • The Film Tax Credit is a 20% base transferable tax credit, with an additional 10% uplift for providing promotional value to the State.
    • Because this is a tax credit, rather than a rebate, there is no limit on the amount of tax credits that can be earned in a given year, and there is no sunset clause on the program.
    • Development costs, marketing and promotion story rights, and most fees do not qualify for the filmtax credit.
    • Both resident and non-resident workers’ payrolls and FICA, SUI, and FUI qualify for time worked in Georgia.
    • No salary cap on individuals paid by 1099, person service contract, or loanout, but payments made to 1099 employees or loanout companies require Georgia income tax withholding and reporting in order to qualify for the Film Tax Credit.
  • A tax credit for stand-alone film and television postproduction companies will go back into effect on January 1, 2026. Overseen by the Georgia Department of Revenue, postproduction companies can earn tax credits on footage shot in or outside of the state and posted in Georgia.
  • For more info on post-production tax credits, visit: Postproduction Tax Credit.

For more information – Visit the Georgia Film Office site for detailed, comprehensive information on program overview, guidelines, and applications.

 


Festival & Arts Grants


 

Forms & Information


 

Camera Ready Program

Gwinnett County’s Camera Ready Program provides productions with local support, streamlined coordination, and direct connections to locations, resources, and community partners to ensure a smooth and film-friendly experience from scouting through wrap.

Camera Ready Resources

Camera Ready Video