Georgia Tax Incentives

The Georgia Film, Music & Digital Entertainment Office offers Georgia production incentives up to 30 percent of your Georgia production expenditures in transferable tax credits.

The program is available for qualifying projects, including feature films, television series, commercials, music videos, animation and game development.

Georgia Tax Incentives Highlights:

  • 20 percent base transferable tax credit
  • 10 percent Georgia Entertainment Promotion (GEP) uplift can be earned by including an embedded Georgia logo on approved projects and a link to ExploreGeorgia.org/Film on the project’s landing page
  • Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify
  • Production expenditures must be made in Georgia from a Georgia vendor to qualify
  • No limits or caps on Georgia spend. No sunset clause
  • No salary cap on individuals paid by 1099, personal service contract or loanout
  • Payments made to a loanout company in 2021 will require 5.75 percent Georgia income tax withholding
  • Post production of Georgia-filmed movies and television projects qualifies if post done in Georgia
  • Development costs, promotion, marketing, story rights and most fees do not qualify

For more information on Georgia’s tax incentives

Georgia Entertainment Incentives and Applications page
Georgia Tax Incentives Brochure

Georgia Department of Revenue

The Georgia Department of Revenue manages the Georgia Film Tax Credit

For questions about the Georgia Film Tax Credit program and requirements, please email taxcredits.inquiries@dor.ga.gov

For questions about the Georgia Film Tax Credit Audit, please email film.audits@dor.ga.gov

For more information on the Georgia Department of Revenue Film Tax Credit

Georgia Department of Revenue Film Tax Credit Website
Georgia Department of Revenue Film Tax Audit Procedures Manual

Savannah Incentives

In addition, the Savannah Regional Film Commission offers the Savannah Entertainment Production Incentives. These include:

  • Cash rebates for qualified feature films and televisions series
  • Bonus Incentive: A $25,000 bonus will be awarded to productions that qualify for the Savannah Entertainment Production Incentive AND hire 50% or more local crew

The Savannah Entertainment Production Incentives are managed by the Savannah Economic Development Authority.

For more information on the Savannah Entertainment Production Incentives

Savannah Entertainment Production Incentive Guidelines
Savannah Entertainment Incentive Application