Oregon Tax Credits
Key Success Factors
Application
Application should be submitted prior to the start of production
Spend Requirements
$1,000,000
CPA Audit Required?
No
Loan-Out:
Registration/Withholding
Registration/Withholding
Yes / Evidence of aggregate withholding on the entire production of 6.2% must be demonstrated
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
No single project can take more than 50% of OPIF
Program Cap
OPIF $20,000,000
GOLR: None
Sunsets 1/1/2030
GOLR: None
Sunsets 1/1/2030
Payroll Cap
$1,000,000 per hire
Program Highlights
Tax Credit Type
Rebate
Tax Credit Amount
OPIF 20-25% / GOLR: 6.2%
Questions about the Oregon Motion Picture Tax Credits Program?