United States - Alabama

NameUS - Georgia Film, TV and Digital Entertainment Tax Credit
FundGeorgia Film, Music & Digital Entertainment Office
TypeProduction Incentive
Project typesFeature Films, TV series, TV single work, Computer games
Nature of projectFiction, Animation, Documentary
Funding calculation % of QE upto30
Funding calculation info20% / Bonus of 10% Georgia Entertainment Promotion (GEP) uplift possible by including an embedded Georgia logo on approved projects and a link to on the promotional website
Qualifying expenses infoPayments made to a loan out company requires 6% Georgia income tax withheld / Production expenditures must be paid to a Georgia vendor to qualify / Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify / Non-residents compensation capped at 500 000 USD / PSC, loan out or 1099 contractor not subject to cap
Nature of fundingSelective
Who can applyNational Production Company
Who can apply infoApplicant's business must be physically located in Georgia, having a total aggregate payroll of 500 000 USD or more for employees working within this state and gross income less than 100M USD for the taxable year / Must be primarily engaged in qualified production activities related to interactive entertainment approved by the Department of Economic Development
Other requirementsProjects must be shot in Georgia and intended for multi-market commercial distribution outside of the state / Only fully funded and “green lighted” productions will be considered
All year roundYes
When to apply infoApplication within 90 days of the start of principal photography / Preliminary evaluation can be made on a first come/first serve basis and charged at 150 USD/hour per auditor
RecoupableNot Recoupable
Tax typeTax Credit
Tax type infoTransferable tax credit
Financial supportNational Productions, Coproductions, Foreign Productions
Minimum local spending infoAt least 500 000 USD on production and post-production expenses in one or multiple projects per year
Criteria for fundingNo limit or caps on Georgian spend, no sunset clause
Individuals paying income tax inGeorgia
Foreign individuals paying income tax inGeorgia
Service companies paying taxes inGeorgia
OtherDevelopment costs, promotion, marketing, license fees and story right fees do not qualify

Contact Details

Name: Alison Fibben