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OKLAHOMA

United States Main

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

Incentive20%-30% Rebate
Related Programs

OKLAHOMA CITY

CHEROKEE NATION

Labor
Resident ATL30%
Resident BTL30%
Non-Resident BTL20%
Qualified Spend
Spend20%

Qualified Production Expenditure, or production cost, includes Oklahoma expenditures or production costs paid directly or through an Oklahoma-based entity. See Administrative Rules for a list of Qualified Production Expenditures.

Spend Uplifts

  • 2% for a TV series pilot
  • 5% for a TV series that is filmed for one or more seasons
  • 5% for a multi-film deal (at least three films in three years)
  • 3% for post-production expenses that are at least 3% of Qualified Production Expenditures
  • 2% for Music if 1% of qualified expenditures are spent on music production, recording, mixing, composition, or licensing.
  • 3% for at least 25% of main crew principal photography on location in a county of less than 250K
  • 2% for at least 25% of main crew principal photography on location in a municipality of less than 25K
  • 5% for at least 25% of main crew principal photography on a qualified soundstage and at least 3% of direct expenditures spent at the soundstage

Minimum/Caps
Minimum Spend$50K (total budget)
Project CapNone
Compensation CapNone
Annual Cap$30M
Application

OF+MO considers each Eligibility Application individually based upon many factors, including compliance with the Administrative Rules, the benefits of the project to Oklahoma (such as economic impact, jobs, tourism, branding, image and follow-on work), funds available, anticipated future program needs, and other projects applying for a rebate. Application does not guarantee acceptance.

While projects are only required to submit their applications at least 45 days before the start of principal photography, it is highly encouraged for projects to submit their application before the evaluation date prior to their desired quarter of principal photography.

Additional Requirements
Screen CreditYes
CPA AuditYes
Loan-Out RegistrationYes
Income Tax Withholding

Individual: Not Required

Loan-out: Not Required

Sunset DateJune 30, 2031
Additional Information

Each production approved for the Filmed in Oklahoma Act rebate program is required to hire a certain amount of apprentices depending on their direct qualified production expenditures.

  • < $7.5M Direct QPE - 2 apprentices
  • $7.5M - $15M - 4 apprentices
  • $15M - $25M - 8 apprentices
  • >$25M - 16 apprentices

Oklahoma Film + Music Office

Jeanette Stanton, Director

405.522.9635

Jeanette.Stanton@OKCommerce.gov

https://okfilmmusic.org

Payroll & Finances

PayrollResidualsSmartStartSmartTimeEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP ResidencyMoneypenny

Manage Multiple Productions

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