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Understanding the Georgia Film Tax Credit: A Guide for Production Companies

Understanding the Georgia Film Tax Credit: A Guide for Production Companies

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Georgia’s film tax credit has transformed the state into a thriving hub for film, TV and digital entertainment productions from around the world. If you’re planning to film in Georgia, understanding how the tax credit works and how to qualify is essential to maximizing your financial incentives.

What is the Georgia Film Tax Credit?

Georgia offers a 20% transferable tax credit for eligible production companies that spend at least $500,000 on qualified in-state expenses. Productions that provide approved promotional value to the state — such as including the Georgia logo in their credits — can earn an additional 10% uplift, bringing the total potential credit to 30%.

This credit applies to:

  • Both resident and non-resident payroll for time worked in Georgia
  • Eligible expenses like set construction, equipment rentals, location fees and post-production completed in the state

Unlike many other states, Georgia’s credit has no annual cap and no sunset date, making it a reliable long-term incentive.  The tax credit can be used by the production company to reduce their Georgia tax liability or can be sold to third-parties.

Who Should Consider Applying?

  • Feature films, TV series, commercials and digital content producers
  • Productions with significant in-state spending ($500,000+)
  • Companies headquartered in Georgia, out-of-state or international entities

How to Qualify and Apply

Submit Your Application On Time

File a completed application and proof of funding with the Georgia Department of Economic Development (GDEcD) within 7 days after principal photography starts in Georgia. Missing this deadline can disqualify your project.

Track Qualified Expenses

Eligible costs typically include:

  • Georgia-based cast and crew wages
  • Set construction and equipment rentals
  • Location fees and post-production work in Georgia

Ineligible expenses include development, marketing, story rights and most professional fees.

Maintain Tax Compliance

Timely payroll tax withholding, remittance, and reporting are required, especially for loan-out companies and 1099 contractors. Foreign-owned companies should be mindful of additional IRS filing requirements.

Why Documentation Matters from Day One

Georgia requires mandatory audits for all projects (starting January 1, 2023) before you can claim the credit. Detailed recordkeeping of your general ledger, receipts, payroll, vendor info and contracts will ease this process.

Looking Ahead: Postproduction Tax Credit Returns in 2026

Starting January 1, 2026, Georgia’s standalone Postproduction Tax Credit will go back into effect. This program allows eligible postproduction companies to earn tax credits on footage shot either inside or outside Georgia, as long as the post work is completed in the state.

Have Questions About the Georgia Film Tax Credit?

From understanding the application process to navigating tax requirements for production companies, including those with international ownership, the details matter. Frazier & Deeter’s professionals can help you stay compliant and maximize the benefits of filming in Georgia.

Contact us to learn how we can support your project.

Contributors

Eddie Bradford, Partner, Frazier & Deeter Advisory, LLC

Monique Quindsland, Partner, Frazier & Deeter, LLC
Partner, Frazier & Deeter Advisory, LLC

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