* Film and television companies may receive a tax credit of up to
30 percent of money
spent on production and
post-production in Georgia,
* Either in a single production or on multiple
* Minimum spending amount is $500,000.
* Sales and use tax exemptions can save as much as
an additional 8 percent.
- 20% - 30% transferable tax credit
- 20% base percentage
- 5% Off Season Bonus (for certain production
- 5% Family Friendly Bonus (for certain production
- 5% Underutilized Region
Bonus (for General Production Queue only)
- 5% Qualified Production Facility/Digital Media
- (for General Production Queue, on expenditures
associated with production activity at a Qualified Production Facility/Digital Media Facility)
- 15% Florida Student/Recent Graduate Bonus (for
General Production Queue, on student/recent grad wages and other compensation)
- The priority for qualifying/certifying projects
for tax credit awards is determined on a first-come, first-served basis within its appropriate queue.
- Base-Income Tax Credit: The base credit available is 15 percent of all qualifying expenses
(including wages), with a bonus of 5 percent if the production is filmed in an economically distressed area of the Commonwealth, making the total base credit available up to 20 percent of qualifying
expenses spends at least $250,000 in “qualifying expenses,” makes a best faith effort to film at least 50 percent of
principal photography in the Commonwealth; agrees to contain a ‘filmed in Virginia’ credit and Virginia logo in the final production; is fully funded with a multi-market distribution contract,
without taking into account the value of the tax credits; and verifies that the project will go into pre-production within 90 days of the approval of the application.
- The Texas Moving Image Industry Incentive Program offers qualifying
productions the opportunity to receive a payment of 5% to 17.5% of eligible Texas spending or 8% to 29.25% of eligible wages paid to Texas residents, depending on budget levels and types of
productions, upon completion of a review of their Texas expenditures. Both live-action and animated projects are eligible. This incentive program is in addition to Texas's Sales Tax
- $250,000 in Texas
- 60% of shooting days
completed in Texas.
- 70% of paid crew
must be Texas residents.
- 70% of paid cast
(including extras) must be Texas residents.*
- Washington, DC – Mayor Vincent C. Gray proposed legislation today that would facilitate the opening of a movie theater east of the Anacostia River and lure more
production business to the District. The new legislation would impose an additional 5% sales tax on District movie theater food concessions. In the first year the tax is assessed, 75% of the proceeds
will be used as an incentive for the first major motion picture to open east of the Anacostia River and 25% will be used for local production incentives.