Oklahoma Tax Credits
Key Success Factors
Application
Must submit no earlier than 45 days prior to production. Awards are made on 6 set dates each year, pursuant to 6 specific award periods.
Spend Requirements
$50,000
CPA Audit Required?
Yes
Loan-Out:
Registration/Withholding
Registration/Withholding
Yes / No
Residency
Both resident and non-resident qualify. Non-resident ATL must be paid via loan out.
Program Limits
Production Cap
None
Program Cap
$30,000,000 annual. $7.5M is allocated for productions with budgets <$7.5M. Sunsets June 30, 2031
Payroll Cap
None
Program Highlights
Tax Credit Type
Rebate
Tax Credit Amount
20-30%
Questions about the Oklahoma Motion Picture Tax Credits Program?