Georgia film production credit
Transferable tax credit
Agency: Georgia Departments of Economic Development and Revenue. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [Georgia Revenue film tax credit]
- Who qualifies
- Production companies with state-certified productions and at least $500,000 of qualifying Georgia expenditures. [Georgia Revenue film tax credit]
- What it’s worth
- 20% of qualifying base investment, plus a potential 10% for approved Georgia promotion. [Georgia Revenue film tax credit]
- How to claim
- Obtain production certification and the required Revenue audit. Use credit code 122 for the film credit; file IT-WH to use eligible excess credit against withholding. [Georgia Revenue film tax credit]
- Deadlines and application windows
- For productions certified from January 1, 2023, the audit is required before any credit is used. Confirm certification and claim deadlines for the project. [Georgia Revenue film tax credit]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed