Part of Georgia
- Primary Jurisdiction
- Georgia
- Incentive Mechanisms
- Tax Credit
- Benefit Summary
- 20%
- Bonus Details
- 10% Georgia Entertainment Promotion logo or approved alternative marketing
- Refundable
- No
- Transferable
- Yes
- Minimum Spend
- $500K annual qualified expenditures
- Annual Cap
- No annual cap
- Per-Project Cap
- No per-project cap stated on cited official page
- Eligible Project Types
- Feature films; television films; pilots; series; televised commercials; music videos distributed outside Georgia
- Administering Agency
- Georgia Department of Economic Development (certification) / Georgia Department of Revenue (claiming)
- Official Source URL
- https://georgia.org/industries/film-entertainment/georgia-film-tv-production/production-incentives
- Stacking Notes
- The 10% Georgia Entertainment Promotion uplift stacks with the 20% base credit. The same official Georgia page also says a separate stand-alone postproduction tax credit goes back into effect on January 1, 2026.
- Incentive Status
- Active
- Last Verified
- March 22, 2026
- Notes
- Mandatory audit required as of January 1, 2023. The official Georgia page also says there is no sunset clause on the program. Credit may offset Georgia income tax or withholding and may be sold or transferred to Georgia taxpayers.