Georgia Film Tax Credit - 20 per cent, plus 10 per cent for the promotional logo
Georgia Department of Revenue
The largest production incentive in the United States: 20 per cent of a production's base investment in Georgia, plus another 10 per cent for including a qualified Georgia promotion, on a minimum spend of $500,000 in Georgia qualified expenditures. It can be claimed against 100 per cent of the production company's income tax, then against withholding, or sold to a Georgia taxpayer.
The catch: Two bodies, two approvals, and one of them comes first: the Department of Economic Development certifies the project and the Department of Revenue certifies the amount, and a production that starts spending before certification is gambling. Since 1 January 2023 every certified production must apply for and receive a mandatory audit - paid for by the production - before the credit can be claimed or used in any way. The credit is transferable, which is how most productions realise it, and a transferred credit sells at a discount that nobody publishes.
Who can get it
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Production companies which have at least $500,000 of qualified expenditures in a state certified production may claim this credit. Certification must be approved through the Georgia Department of Economic Development. must meet
At a glance
- Worth
- Not a cash amount
- Effort
- About 960 minutes
- Time to money
- Not recorded
- How it arrives
- Account credit
- How often
- Standing
- Proof needed
- Identification
- Where
- Georgia
- Last checked
- 16 August 2026