OREGON
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%-26.2% Rebate |
| Labor | |
| Resident ATL | 26.2% |
| Resident BTL | 26.2% |
| Non-Resident ATL | 26.2% |
| Non-Resident BTL | 26.2% |
| Labor Uplifts | 6.2% on all OR payroll, if a production is paying at least 6.2% in OR withholding taxes, as part of the Greenlight Oregon Labor Rebate. |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include costs for production or postproduction incurred in OR made to OR registered companies (including loanouts registered to do business in OR), including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits. | |
| Minimum/Caps | |
| Minimum Spend | $1M |
| Project Cap | No single project can take more than 50% of the OPIF |
| Compensation Cap | $1M per individual or loanout |
| Annual Cap | OPIF: $20M; GOLR: None |
| Application | |
Productions need to apply prior to starting preproduction and spending funds in OR. Applications are accepted on a "rolling basis". Contact the Oregon Film for more information on application process. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | No |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | January 1, 2030 |
| Additional Information |
|
Oregon FilmTim Williams, Executive Director 971.254.4020 | |