Understanding Georgia Film, Television and Digital Tax Incentives

Everything Producers, Accountants, and UPMs Need to Know

Why Film in Georgia?

While several states offer attractive film tax incentives, Georgia continues to stand out thanks to its generous 20–30% transferable tax credit, streamlined application process, and world-class production infrastructure. Unlike New Mexico and Louisiana—which advertise possible uplifts of 30% and 40% but come with caps, restrictions, and payout delays—Georgia’s structure is straightforward and easier for productions to leverage.

20% base transferable tax credit on qualified production expenditures

Additional 10% uplift (GEP) for including an embedded Georgia logo and link to Explore Georgia (or other approved marketing)

No sunset clause – ensuring long-term stability for productions planning years ahead

This predictability makes Georgia one of the most production-friendly states in the U.S.

Georgia Film Incentive Basics (20% + 10% Uplift)

Base Credit (20%): Available to qualifying film, TV, commercial, and music video productions spending at least $500,000 annually in Georgia.

Uplift (10%): Earned by embedding the official Georgia logo and linking to Explore Georgia (or an approved alternative).

Eligible Applicants: Only production companies may apply. You don’t need to be incorporated or banked in Georgia.

Timing: Applications must be submitted within 90 days of principal photography start, but before it wraps.

Qualified Expenditures & Payroll Rules

Georgia offers broad coverage for production costs, but there are important distinctions:

✅ Qualified

Resident & non-resident payroll (W2 employees)

Employer taxes: FICA, SUI, FUI

Crew, equipment, and vendor expenses paid to Georgia vendors

Loan-outs (1099 or personal service contracts) if 5.75% state withholding is applied

❌ Not Qualified

Development costs, story rights, marketing, and distribution

Out-of-state purchases

Most above-the-line non-Georgia resident expenses

⚠️ Payroll Notes

W2 wages have a $500,000 salary cap per person, per production.

Loan-outs and 1099s have no salary cap, but productions must withhold 5.75% Georgia state tax.

Mandatory Audit Requirement (Updated 2023)

As of January 1, 2023, all certified productions in Georgia must undergo a mandatory audit by a Georgia Department of Revenue–approved firm before credits can be used, transferred, or sold.

Legislative Watch: 2025 Updates

Georgia’s legislature is actively reviewing House Bill 1180 (2024–2025 session), which could introduce changes such as:

Additional in-state spending requirements to qualify for the full 30%

Tighter rules on resale/transfer of credits

📌 Pro Tip: Always consult with a Georgia-licensed production accountant or payroll provider before finalizing your incentive strategy.

How to Apply for the Georgia Film Tax Credit

Prepare Your Budget → Ensure $500K+ qualified spend is allocated to Georgia.

Apply for Certification → Submit to the Georgia Film Office within 90 days of principal photography start.

Track Expenditures → Maintain detailed payroll and vendor records.

Complete Audit → Work with an approved CPA firm after production wrap.

Claim Credit → File GA tax return with:

Certification letter

GDOR Form IT-FC

Employee/crew lists and wage details

Proof of logo placement (if uplift claimed)

Final Takeaways for Producers

The Georgia Film Tax Credit remains one of the strongest incentives in the U.S., offering predictability and scalability for productions of all sizes. Hitting the 30% mark is achievable, but only with careful planning, proper payroll compliance, and mandatory audit preparation.

Before moving your production, weigh the benefits against incentives in your current state. For example, New Mexico offers up to 40% but has payout caps and conditions, whereas Georgia offers no annual cap and simpler qualification requirements.

Quick Links to Resources & Documents

Georgia Department of Revenue – Film Tax Credits

Georgia.org – Film & TV Production Incentives

GDOR Film Tax Credit Reminders (PDF, May 2023)

Georgia Film Tax Credit Audit Procedures Manual (PDF)

Administration of the Georgia Film Tax Credit – State Audit Report (2022)

Georgia House Bill 1180 – Proposed 2024–25 Legislation

GA Tax Incentives - Frequently Asked Questions

How much is the Georgia Film Tax Credit worth?

Georgia offers a 20% base transferable tax credit, with an additional 10% uplift if you include the Georgia logo and link to Explore Georgia. That makes the maximum possible incentive 30%.

What is the minimum spend to qualify for the Georgia Film Tax Credit?

Productions must spend at least $500,000 annually in Georgia on qualified expenditures to apply for the tax credit.

Are audits required for Georgia Film Tax Credits?

Yes. Since January 1, 2023, all certified productions must undergo a mandatory audit by a Georgia Department of Revenue–approved firm before credits can be used, transferred, or sold.

Do both residents and non-residents qualify under Georgia’s program?

Yes. Payroll for both resident and non-resident cast and crew qualifies, but loan-outs and 1099s must have 5.75% Georgia state tax withholding applied.

What expenses do not qualify?

Development costs, marketing, story rights, and distribution expenses generally do not qualify for the Georgia Film Tax Credit.

Partner with Topsheet for Payroll & Compliance

Managing payroll correctly is critical to keeping your incentives intact. At Topsheet, we act as the Employer of Record for productions nationwide—handling payroll, union contracts, timecards, and compliance—so your credits don’t get disqualified over paperwork.

Ready to Roll Camera?

Topsheet’s all‑in‑one payroll platform keeps your production on schedule, on budget, and union‑compliant.

Topsheet Payroll • team@topsheet.io •  Schedule a Meeting

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