GEORGIA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 20%-30% Transferable Tax Credit |
| Related Programs | |
| Labor | |
| Resident ATL | 20% |
| Resident BTL | 20% |
| Non-Resident ATL | 20% |
| Non-Resident BTL | 20% |
| Labor Uplifts | 10% for including Georgia promotional logo/end title credit or pre-approved alternative marketing promotion |
| Qualified Spend | |
| Spend | 20% |
Qualified expenditures include materials, services and labor. Qualified purchases, rentals, and services must satisfy the Georgia vendor rule. Developmental costs, most fees, and marketing and distribution are not a qualified expenditure. Click here for a list of qualified expenditures. | |
| Spend Uplifts | 10% for including Georgia promotional logo/end title credit or pre-approved alternative marketing promotion |
| Minimum/Caps | |
| Minimum Spend | $500K |
| Project Cap | None |
| Compensation Cap | $500K (no cap for loan-outs) |
| Annual Cap | None |
| Application | |
To apply for the 20% certification for feature films, television pilots, television series and music videos a production company must:
To apply for 10% GEP Uplift certification for feature films, television pilots, television series and music videos each project must:
Audit application must be submitted within one year of completion of principal photography. The audit may commence any time once the application has been submitted and the audit fee paid. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: 5.39% |
| Sunset Date | None |
| Carry Forward | 3 Years |
| Additional Information |
|
Georgia Film OfficeLee Thomas, Deputy Commissioner 404.962.4048 | |