Film

Georgia Film Tax Credit
The Georgia Entertainment Industry Investment Act offers across-the-board flat tax credit of 20 percent based on a minimum investment of $500,000 on qualified productions in Georgia. An additional 10 percent uplift can be earned by including an embedded animated Georgia logo on approved projects. Qualified expenditures include materials, services, and labor.

Eligible productions include feature films: television movies, pilots, or series: commericals; music videos; and certain interactive projects including types of animation, special effects, and video game development.

The $500,000 minimum expenditure threshold can be met with one or the total of multiple project aggregated. The income tax credit may be used against Georgia income tax liability or the company's Georgia withholding. If the production company chooses, they may make a one-time sale or transfer of the tax credit to one or more Georgia taxpayers.