Georgia Film Tax Credit (Entertainment Industry Investment Act)
Georgia Department of Economic Development / Georgia Department of Revenue
20–30% of GA spend
Researched for this program: 5 rejection traps · 6 required documentsWhat decides this award ↓
Transferable film credit with no cap
Georgia's film tax credit gives eligible production companies a 20% base transferable credit on qualified Georgia expenditures — payroll, goods, and services — with an additional 10% uplift if the finished project includes a promotional Georgia logo. No annual cap, no sunset clause. Credits can be applied against Georgia income tax, withholding, or sold to other Georgia taxpayers, making them effectively cash-equivalent for out-of-state studios and independents alike.
- Funding type
- Tax Credit
- Level
- State
- Amount
- 20% base credit on all qualified Georgia expenditures, plus 10% uplift for including a state-approved promotional logo. Credits are transferable and may be sold to Georgia taxpayers for cash. No dollar cap per project or per year.
- Realistic amount
- A $5M Georgia production earns $1M–$1.5M in credits; a $30M production earns $6M–$9M. Most out-of-state studios sell cre…
- Deadline
- Apply no earlier than 120 days before principal photography start and no later than 7 days after start (projects under $100M). Projects over $100M: apply 180 days before to 7 days after.
- Status
- active
- States
- GA
- Payment model
- tax offset
Who qualifies
- Production company must spend a minimum of $500,000 in qualified Georgia expenditures annually (can aggregate multiple projects within the same tax year)
- Eligible production types: feature films, television series, commercials, music videos, animation, and video games with minimum $500,000 Georgia spend
- Both resident and non-resident worker payrolls qualify for time worked in Georgia (FICA, SUI, and FUI included)
- Loanout companies and 1099 contractors require Georgia income tax withholding and reporting to qualify their payments
- Production company need not be incorporated or headquartered in Georgia
- Post-production companies: must spend at least $500,000 on qualified Georgia post-production expenditures (reinstated January 1, 2026)
- 10% uplift requires inclusion of approved Georgia promotional logo in the completed project's end credits or other approved placement
Hard requirements
- Restricted to industry: film, television, commercial, or digital media production
- Minimum project size: $500,000
What it covers
Eligible expenses
- Georgia resident and non-resident payroll (time worked in Georgia, with proper withholding)
- Goods and services purchased from Georgia vendors
- Equipment rentals from Georgia companies
- Georgia studio rental and facility fees
- Post-production services performed in Georgia
- Qualified below-the-line costs incurred in Georgia
Ineligible expenses
- Development costs and pre-production story rights
- Marketing and promotional expenses for the project itself
- Costs incurred outside of Georgia
- Salary payments to loanout companies without proper Georgia income tax withholding
- Post-production for standalone companies: costs that exceed the $10M annual cap (for reinstated post-production credit)
How to apply
-
1
Submit pre-certification application
File application electronically through the Georgia Department of Revenue portal. For projects under $100M, submit 120 days before to 7 days after principal photography start. Provide project budget, shoot schedule, and estimated Georgia spend breakdown.
-
2
Track and document qualified Georgia expenditures
Maintain detailed records of all Georgia-sourced purchases, payroll (with Georgia withholding records for non-residents/loanouts), and services throughout production and post-production.
-
3
Submit final cost report and CPA audit
After wrap, submit a certified cost report audited by a Georgia CPA. Georgia DOR reviews and issues the tax credit certificate. Certificate amount reflects final verified Georgia spend.
-
4
Apply or transfer credits
Use credits against your own Georgia income tax/withholding, or transfer/sell the credit certificate to a Georgia-based tax credit buyer (typically banks or corporations). Credit brokers can facilitate the sale at 88–93 cents on the dollar.
Industry & certifications
NAICS codes: 512110, 512120, 512191, 512199
Sell credits to a Georgia bank or tax-credit broker at wrap — most out-of-state studios net 88–93 cents per dollar, effectively converting the credit to cash within 30–60 days of final CPA audit.
Deadline & timing
Applications are project-specific and rolling, not cycle-based. Effective January 1, 2026, a late-application fee structure allows missed-deadline productions to still qualify by paying a fee. Stand-alone post-production companies reinstated as eligible starting January 1, 2026 (post-production credit capped at $10M/yr through 2031).
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