Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
20–30% transferable income tax credits for qualifying film, TV, and digital interactive media productions spending $500,000+ in Georgia, making the state one of the world's top film production destinations.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Minimum in-state spend: $500,000 per production
2.Base credit: 20% of qualified Georgia expenditures
3.Additional 10% if production includes embedded Georgia promotional logo
4.Transferable and sellable credits — can be sold to Georgia taxpayers
5.No cap on credits; no sunset date currently
IFO · Illinois
30% transferable tax credit for productions spending $100,000+ in Illinois on film, TV, and commercials, with an additional 15% credit for wages paid to residents of economically disadvantaged areas.
GDOR · Georgia
100% Georgia income tax credit for businesses and individuals that make contributions to qualifying rural hospitals in Georgia. Supports healthcare access in rural Georgia communities by offsetting the financial gap between operating costs and reimbursements at critical access hospitals.
ESD · New York
25–35% refundable tax credits for qualified film and TV productions shooting in New York State, with enhanced benefits for productions outside New York City and post-production work.