State Film Incentives

Florida Entertainment Industry Sales Tax Exemption

Any qualified production company producing motion pictures, made-for-television motion pictures,
television series, commercial advertising, music videos, or sound recordings in Florida may be
eligible for a sales-and-use tax exemption on certain production-related purchases in Florida.

Georgia Film Incentives

Georgia offers one of the most competitive tax incentive programs in the country, providing up to a 30% tax credit for qualified production expenses. The base incentive is a 20% tax credit, with an additional 10% uplift for including a qualified Georgia promotion logo in the credits.

• 20% Tax Credit for qualified production expenses.
• 10% Uplift for including a Georgia promotional logo.
• Applies to film, television, commercials, and music videos.
• No salary cap on individuals paid by W-2s.
• No per-project or per-company limit.

To qualify, a minimum of $500,000 must be spent on production and post-production activities in Georgia. This credit can be used against Georgia state income tax or sold/transferred to another Georgia taxpayer.