Georgia Film Tax Credit

Georgia Film Tax Credit

Understanding the Georgia Film Tax Credit is challenging for even the most experiences legal professionals.  We can help you navigate through this complex maze of forms, information and requirements.  Please reach out to find out how we can help.


Georgia production incentives provide up to 30% 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. With one of the industry’s most competitive production incentive programs, the Georgia Film, Music & Digital Entertainment Office can help you dramatically cut production costs without sacrificing quality.


Highlights from the Georgia Entertainment Industry Investment Act include the following:

  • 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 on the promotional website
  • $500,000 minimum spend to qualify
  • No limits or caps on Georgia spend, no sunset clause
  • Both resident and non-resident workers’ payrolls and FICA, SUI, FUI qualify
  • No salary cap on individuals paid by 1099, personal service contract or loan out. Payments made to a loan out company will require six percent Georgia income tax withheld
  • Production expenditures must be made in Georgia to qualify from a Georgia vendor
  • Travel and insurance qualify if purchased through a Georgia agency or company
  • Original music scoring eligible for projects produced in Georgia qualify
  • Post production of Georgia filmed movies and television projects qualify if post done in Georgia
  • Development costs, promotion, marketing, license fees and story right fees do not qualify


The Georgia Department of Revenue will offer producers a review and verification of transactions that are eligible for the Georgia Film Tax Credit. This is a voluntary program and the costs of any audit do not count towards the tax credit. The verification reviews will be done on a first come/first serve basis. Click to learn additional information and to obtain the GDOR’s application form.

Direct contact for an audit inquiry:

C. C. Cook
Georgia Department of Revenue
1800 Century Blvd NE Suite 18104/Atlanta, Georgia 30345
P: 404-417-6368
F: 404-417-6551


Here are the forms and information you’ll need to apply for Georgia’s entertainment industry tax credits: