Georgia Film Tax Credit
Georgia offers a 20% transferable income-tax credit on qualified in-state spend, plus a 10% uplift if you include Georgia's promotional logo — a 30% effective rate. Most indie productions owe little Georgia tax, so the credit is typically sold to a Georgia taxpayer for cash. A minimum of $500,000 in qualified Georgia spend is required.
How the program works
- • Base 20% on qualified Georgia spend
- • +10% — Georgia Entertainment Promotion (GEP) uplift: Include Georgia's approved promotional logo to earn an extra 10%. Commercials are not eligible.
- Max effective rate: 30%
- • Minimum qualified spend: $500,000
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a transferable credit. Most indie productions don't owe enough state tax to use it, so you sell it to a company that does — usually through a broker, at a discount. That discount is the real cost of turning the credit into cash.
No per-project cap. HB 1180 (2024) added a statewide annual transfer cap; verify current-year transfer availability with GDEcD.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.