Incentive Type: Transferable Tax Credit (one transfer to one or more transferees, 5-year carry Forward).

Incentive Highlights: 20% Transferable Tax Credit of the “Base Investment” in the State, plus 10% if the qualified production activities include a Georgia promotional logo.

Eligible Projects: Films, Television, Pilots, Series and Commercials, Music Video Games and New Media.

Minimum Spend: $500,000

Production Cap or Annual Cap: $500,000 cap per salaried employee paid by W-2; no salary caps for form 1099 or loan-out corporation.

Sunset/Review: None

Application Consideration: Submit initial applications no sooner than 90 days before production commences.  (Response = 3-5 Days).

Reporting Requirements: Tax Return Must Be Filed.

Loan-Out Company Considerations: Currently None to Note.

CPA Audit: No, but strongly recommended.

For more detailed information:
Georgia tax credit information

PGA FilmUSA – Georgia State Information Page

Georgia Location Gallery:
View the Georgia location gallery