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Georgia Commercial Production Incentives

State Incentives

Questions about the Georgia Incentive Program?

Type of IncentiveTransferable Tax Credit
Incentive Amount20% base (commercials are not eligible for the 10% GED uplift)
ResidencyBoth residents and non-residents can qualify
Minimum Spend$500,000
Production CapNone
Salary Cap$500,000 for W-2; No caps for Form 1099 contracted services or loan-out corporations
Annual CapNone, no sunset clause
Application TimelineOnly a production company may apply. In the case of co-productions, a written agreement must spell out who is to receive the credit.
Loan-Out RegistrationYes
Loan-Out Withholding6%
CPA AuditRecommended. GDOR audit eliminates recapture provisions, provides higher market rate on transfer