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
Provides one of the most competitive film tax credits in the US — 20% base credit plus 10% for including the Georgia peach logo — on qualified production expenditures with no cap.
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 Georgia expenditure of $500,000 per production to qualify
2.Base credit: 20% of qualified Georgia expenditures (no cap on amount)
3.Additional 10% for including the Georgia promotional logo
4.Transferable: credits can be sold or transferred to any Georgia income taxpayer
5.Applies to feature films, TV series, commercials, music videos, and digital interactive content
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.