Georgia Film Incentive Overview
The Georgia Film Incentive offers a 20% cash rebate with an extra 5–10% content bonus based on project type and cultural value. To qualify for the Georgia Film Incentive, productions must spend at least 150,000 GEL locally and partner with a Georgian company. The Georgia Film Incentive covers feature films, TV series, and commercial projects. Expenses eligible under the Georgia Film Incentive include wages, rentals, accommodation, and VFX. Administered by Enterprise Georgia, the Georgia Film Incentive is gaining traction as one of Europe’s most filmmaker-friendly rebates.
Hoodlum Introduction
Hoodlum Film Fixers is your key to the Georgia Film Incentive. We assist with planning, paperwork, and strategic decisions to qualify for the full 30% under the Georgia Film Incentive. From bonus evaluations to cost control, we manage every detail. With Hoodlum, your project benefits from our proven expertise in maximizing the Georgia Film Incentive and navigating Georgia’s production landscape.
Incentives Offered
Georgia offers attractive incentives for film productions through its Film Tax Incentive Program. Here’s what you can benefit from:
- Base Tax Credit
- 20% of qualified production expenditures made in Georgia. This credit can be transferred to other Georgia taxpayers.
- Georgia Entertainment Promotion (GEP) Uplift
- An additional 10% tax credit is available for productions that include the Georgia logo in their project or complete alternative marketing opportunities approved by the Georgia Department of Economic Development. This brings the total potential tax credit to 30%.
Eligibility Criteria
To be eligible for the Georgia Film Tax Credit, your project must fall under the following:
Eligible Project Types
- Feature films
- Television films
- Pilots
- Series
- Televised commercials
- Music videos
- Documentaries
- Other productions intended for multi-market commercial distribution
Rebate Scheme Categories and Requirements
Georgia’s Film Rebate Scheme accepts a range of productions, including:
- Feature Films – Must spend a minimum of GEL 500,000 (~USD 160,000) locally.
- Television Films & Series – Must demonstrate audience coverage in at least 3 countries outside Georgia.
- Documentaries – Minimum local expenditure of GEL 300,000 (~USD 100,000).
- Music Videos & Commercials – Must be intended for distribution in at least one country outside Georgia.
- Animated Films – Minimum local expenditure of GEL 100,000.
Additional requirements:
- At least 50% of the total production budget must be in place at the time of application.
- Production must be completed within 12 months of rebate program acceptance.
- Completion of a “Cultural Test” may offer additional rebate opportunities.
Productions can receive a 20% cash rebate on qualified expenses in Georgia, with an additional 2–5% available for promoting Georgia as a destination.
Qualifying Production Expenditures
Pre-Production
- Storyboards
- Location scouting
- Casting (incl. casting director fees)
- Script development and rewrites
- Salaries for producers, production managers, and crew during pre-production
Production
Cast and Crew Salaries
- Wages, salaries, and fees for all production staff and talent
- Payments to loan-out companies for Georgia-based services
Professional Fees
- Directors, producers, writers, cinematographers, editors
- Legal, accounting, and production management services
Labour Costs
- Wages, fringe benefits, payroll taxes (FICA, SUI, FUI)
- Contractor and freelance fees
- Loan-out payments
Equipment Rentals
- Camera, lighting, grip, and sound equipment
- Specialty items (e.g., drones, cranes, Steadicams)
- Generators and power distribution gear
Location Fees
- Site rentals
- Permits and licenses
- Location management and scouting
Wardrobe & Costumes
- Design and creation
- Rentals
- Maintenance and alterations
Set Design & Construction
- Design, planning, and drafting
- Construction and dismantling
- Decoration, materials, and props
Special Effects & Stunts
- CGI, visual effects, pyrotechnics
- Practical effects and prosthetics
- Stunt coordination, safety measures
Catering & Craft Services
- Meals, snacks, and refreshments for cast and crew
- Craft designers, food stylists
- Hair, makeup, and cleaning services
Specialized Services
- Camera, grip, lighting, and sound services
- Editing, color grading, VFX
- Aerial and drone work
- Stunt and special effects services
Accommodation & Transport
- Hotels and lodging
- Airfare, rental vehicles, fuel, parking
- Per diem allowances
Travel
- Flights for crew and equipment
- Local ground transport
- Mileage reimbursements
Miscellaneous
- Office rent, supplies, utilities
- Insurance (liability, equipment, etc.)
- Permits and security
- Bookkeeping and admin fees
Post-Production
- Editing (picture and sound)
- Visual effects and sound design
- Color grading
- Music scoring
- Post-production software, hardware, and rentals
Non-Qualifying Expenditures
Expenses that do not qualify for the Georgia Film Tax Credit include:
- Expenses incurred outside Georgia
- Financing costs
- Marketing and advertising
- Publicity and distribution
- Productions ineligible for tax credits (e.g., news, sports, some commercials)
Application Process
- Register with the Georgia Film Office before principal photography begins.
- Gather Required Documents, including:
- Production schedule
- Budget
- Script
- List of key personnel
- Submit the Application to the Georgia Film Office.
- Review and Approval of eligibility.
- Receive Certification confirming eligibility for the tax credit.
- Complete Production and Post-Production.
- Submit an Expenditure Report to the Georgia Film Office.
- Audit and Verification of qualified expenses.
- Receive Tax Credit Certificate.
- Claim the Tax Credit on your Georgia state tax return.
Ready to maximize your film incentives?
Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.