Georgia's film incentive, offered under the Georgia Entertainment Industry Investment Act, is one of the most widely used production incentives in the United States. Under the current program guidelines it is a transferable tax credit — meaning productions that do not owe enough Georgia tax to absorb the credit can sell or transfer it — with a base rate of 20% of qualified in-state spend.
Productions that include the Georgia Entertainment Promotion (GEP) logo can earn an additional 10% uplift, bringing the total to as much as 30%. The GEP uplift applies to features, television series, television pilots, television movies, and music videos, but not to commercials, which qualify at the 20% base only. To qualify, a production must meet a minimum of $500,000 in qualified Georgia spend.
Compensation rules are a key planning point: W-2 employee salaries are capped at $500,000 per person for credit purposes, while payments made through loan-out companies or to 1099 contractors are not subject to that cap. Georgia does not impose an above-the-line percentage cap. Upload your budget above to see your estimated Georgia film tax credit line by line.
What is the Georgia film tax credit rate?
The base rate is 20% of qualified Georgia spend, with an additional 10% uplift available for including the Georgia Entertainment Promotion (GEP) logo — up to 30% total under the current program guidelines.
Is the Georgia film tax credit refundable or transferable?
It is a transferable credit. A production that cannot use the full credit against its own Georgia tax liability can sell or transfer it to another taxpayer.
What is the minimum spend to qualify in Georgia?
Productions need at least $500,000 in qualified Georgia expenditures to be eligible.
Are there salary caps on the Georgia credit?
W-2 employee salaries are capped at $500,000 per person for credit purposes. Payments through loan-out companies or to 1099 contractors are not capped.
Do commercials qualify for the Georgia uplift?
Commercials qualify at the 20% base rate but are not eligible for the 10% GEP logo uplift.
Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.