# Georgia Film Tax Credit

Source: https://storiara.com/incentives/us/georgia
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Georgia's Entertainment Industry Investment Act gives a 20% transferable tax credit on qualified Georgia production spend, plus a 10% uplift for providing promotional value to the state (commercials don't get the uplift). Productions need $500,000 in Georgia spend, from one project or several in a tax year, and there is no annual cap. Every project certified since 2023 goes through a mandatory audit before the credit is issued.

## Who does what: GDEcD and GDOR

Georgia splits the work. The Department of Economic Development (GDEcD) decides whether a project is eligible and certifies it. The Department of Revenue (GDOR) audits the costs and certifies how much credit you get. Most of the paperwork happens after wrap.

The credit is 20% of qualified Georgia spend, plus 10% for providing promotional value to the state, for a total of 30%. Commercials get the 20% only. It's a [transferable tax credit](https://storiara.com/glossary/transferable-tax-credit), and since most productions have no Georgia tax to offset, they sell it to Georgia taxpayers once the audit is final.

The $500,000 minimum can be met by one project or by several projects from the same production company in a single tax year, which helps commercial houses and music video companies. There's no annual cap, so approval doesn't depend on how many other shows are in town.

## Worked example: a $1,000,000 feature in Savannah

| Line | Amount |
|---|---|
| Total budget | $1,000,000 |
| Less: post finished in New York | ($90,000) |
| Less: E&O, legal, and financing costs placed out of state | ($60,000) |
| Georgia qualified spend | $850,000 |
| Base credit at 20% | $170,000 |
| Promotional uplift at 10% | $85,000 |
| Credit | $255,000 |
| Less: GDOR audit fee (costs of $500,000 to $5,000,000) | ($5,000) |
| Credit net of audit fee | $250,000 |

If you pick an approved outside auditor, GDOR's fee drops to $3,250, but you also pay the auditor. Then you sell the credit, usually for less than face value, so get a current quote from a broker before putting a net figure in the finance plan.

## At $5,000,000

$4,500,000 of Georgia spend at 30% is $1,350,000. The audit fee is still $5,000, because GDOR's tiers are based on Georgia production costs: $500,000 to $5,000,000 pays $5,000, the next tier to $10,000,000 pays $12,500, and anything above pays $25,000. A show whose Georgia costs come in at $5,000,001 moves up a tier, which is worth knowing when the cost report is close.

## The calendar

1. Apply to GDEcD no earlier than 120 days before principal photography and no later than 7 days after it starts. Projects over $100 million can apply up to 180 days ahead. GDEcD now accepts late applications with a fee, but don't plan around it.
2. Once certified, register with GDOR for a loan-out withholding account and an income tax account. The withholding account covers payments to [loan-out companies](https://storiara.com/glossary/loan-out-company).
3. Shoot, keeping at least $500,000 of qualified Georgia spend.
4. Submit the mandatory audit application with the GDEcD certificate, total qualified Georgia costs, the principal photography completion date, your chosen auditor, and FEI numbers. GDOR contacts you within 3 business days.
5. Pay the audit fee, complete the audit, and resolve any issues GDOR raises.
6. Receive the Film Tax Credit Audit Final Certification letter with the qualified total, certificate number, and the tax year to report. Then transfer the credit.

## Audit and uplift pitfalls

The audit is mandatory for every project first certified on or after January 1, 2023, so the credit isn't real until that letter arrives. Budget the months it takes when you plan a loan against the credit. Keep [qualified spend](https://storiara.com/glossary/qualified-spend) coded by account from day one; reconstructing it at wrap is how legitimate costs get disallowed. And the uplift depends on meeting GDEcD's promotional requirements, so confirm them before you deliver.

## Georgia and its neighbors

[Alabama](https://storiara.com/incentives/us/alabama) pays 25% on spend and 35% on resident payroll, but under a $22,000,000 yearly program cap. [Florida](https://storiara.com/incentives/us/florida) has no credit, only a sales tax exemption. [Tennessee](https://storiara.com/incentives/us/tennessee), [South Carolina](https://storiara.com/incentives/us/south-carolina), and [North Carolina](https://storiara.com/incentives/us/north-carolina) run their own programs. Run your budget through the [incentive calculator](https://storiara.com/tools/incentive-calculator), read [how film tax credits work](https://storiara.com/blog/how-film-tax-credits-work), and browse the [incentives hub](https://storiara.com/incentives).

## Frequently asked questions

### How much is the Georgia film tax credit?

20% of qualified Georgia production spend, plus another 10% for providing promotional value to the state, for a possible 30%. Commercials can earn the 20% but not the 10% uplift.

### Is there a cap on Georgia's film tax credit?

Georgia lists no annual cap on the production credit. The minimum is $500,000 of qualified Georgia spend in a year, which can come from one project or several by the same company.

### Can Georgia film tax credits be sold?

Yes. The credit can be sold or transferred to one or more Georgia taxpayers after the Department of Revenue finalizes the audit and issues the credit certificate number.

### How much does the Georgia film tax credit audit cost?

It depends on Georgia production costs and who does the audit. With the Department of Revenue auditing, fees are $5,000 up to $5 million, $12,500 up to $10 million, and $25,000 above that. With an approved outside auditor, the Department charges $3,250, $6,500, or $9,750 plus the auditor's own fee.

### When do I apply for the Georgia film tax credit?

For projects under $100 million, no earlier than 120 days before principal photography and no later than 7 days after it begins. Projects over $100 million can apply up to 180 days before. Late applications are now allowed with a fee.

## Sources

- [Georgia Department of Economic Development: Production incentives](https://www.georgia.org/industries/film-entertainment/georgia-film-tv-production/production-incentives)
- [Georgia Department of Revenue: Film Tax Credits](https://dor.georgia.gov/film-tax-credits)
- [Georgia Department of Revenue: Required Mandatory Film Tax Credit Audit and Fees](https://dor.georgia.gov/required-mandatory-film-tax-credit-audit-fees)