Georgia Tax Credits
Key Success Factors
Application
Only a production company may apply. Must submit electronic application between 120 days before and up to 7 days after principal photography has begun but before end of production.
Spend Requirements
$500,000. Applicants may aggregate spending in a single tax year.
CPA Audit Required?
Yes
Loan-Out:
Registration/Withholding
Registration/Withholding
Yes / Yes
5.75%
5.75%
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
None
Program Cap
None. No sunset clause.
Payroll Cap
$500k/W-2 hire; no limit on 1099/loan outs
Program Highlights
Tax Credit Type
Transferable tax credit
Tax Credit Amount
20%. (The +10% GED uplift is not available on commercial productions – limiting credit to 20%.)
Questions about the Georgia Motion Picture Tax Credits Program?