Rates & additional benefits
20% transferable credit plus 10% promotional-value (GEP logo) uplift.
Production type & commercial eligibility
Commercials included. Official GDEcD page: commercials qualify for the 20% base credit but "Commercials do not qualify for the 10% GEP uplift."
Qualifying expenditure
Pre-production, production, and post-production expenditure related to Georgia filming qualifies.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Projects under $100 million: apply no earlier than 120 days before principal photography and no later than 7 calendar days after principal photography begins in Georgia. Projects over $100 million: apply no earlier than 180 days before principal photography and no later than 7 calendar days after principal photography begins in Georgia. All applications must be submitted electronically and fully completed; no “TBD” entries will be accepted.
Caps & funding conditions
No annual program cap and no sunset stated by Georgia.
Audit requirements
The Georgia Film Office certifies projects that meet the qualifications for the Film Tax Credit, and the Georgia Department of Revenue (GDOR) oversees the earning and claiming of the credit. As of January 1, 2023, all projects are required to go through a mandatory audit which can be performed by the Georgia Department of Revenue (GDOR) or by a GDOR-approved CPA firm. Audit costs do not qualify toward the Film Tax Credit. Georgia Department of Economic Development Rules and Regulations Effective January 1, 2026 are hosted on the official page.
Receiving the incentive
The credit may be used against Georgia income tax or the production company’s Georgia withholding, or sold/transferred to one or more Georgia taxpayers.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.