The Georgia Production Incentive

Productions shooting in Georgia can earn 20% - 30% of their qualified expenditures provided the producers can show the project has met the guidelines below.

Projects must qualify by type.

These qualify:

  • Broadcast, cable and streaming TV spots and on-air promos.

  • Scripted and unscripted TV shows, films and documentaries.

  • Music videos.

  • Many projects that fall in both qualified and unqualified categories

These do not:

  • Online-only video, including social media, ads (e.g. YouTube pre-roll, video banners), explainer videos.

  • Corporate communications, sales and tradeshow video.

  • Live concerts and sporting events; local interest.

  • OOH, digital signage. video.

The company must spend $500k in qualified expenses in a calendar year. This can be spending on a single project or aggregate spending on multiple projects.

The work must be done in Georgia. An out-of-state production company shooting in Georgia is eligible, but only work done in-state qualifies. For example, storyboards created in Los Angeles for a Georgia shoot do not count.

Projects must have multi-market distribution. Distributed in at least two markets, one of which is outside Georgia.

The applicant must submit compliance documents on time. The initial application and other state paperwork have strict deadlines. Outrider handles all of these filings for our clients.

Withholding / sales tax must be charged. Georgia has a unique withholding requirement on payments to cast and crew, even the independent contractors, with few exceptions. Similarly, sales tax must be charged on most purchase categories for them to count.

Complete an audit. A state certified audit is mandatory. Outrider prepares production books and manages the client side of the audit.

Monetizing the Credit:

At the completion of the audit, Outrider sells the credits at market prices to our network of Georgia taxpayers seeking to reduce their state tax liabilities. We do not get “points” or extra money for brokering. This aligns with our strict-commission fee structure, which ensures our incentives are exactly aligned with our clients’ interests.