Georgia State Film & TV Tax Incentives

• Incentives: Up to 30% tax credit for qualified production expenses.

• Conditions: Productions must spend a minimum of $500,000 within the state, and an additional 10% credit is available for embedding the Georgia logo in the final production.

• Notable Productions: The Walking Dead, Stranger Things.

Georgia's film and TV tax incentives program remains one of the most generous in the U.S., offering a 20% base transferable tax credit with an additional 10% credit if the project displays the "Made in Georgia" logo. Eligible productions must spend at least $500,000 in the state to qualify, and there are no caps on spending or salary limits for individuals.

2024 the state is projected to pay $1.08 billion in tax credits, making it a significant financial commitment. Despite this, studies show the film industry has brought substantial economic benefits to Georgia, generating $8.55 billion in economic activity in 2022 alone.

This incentive program has helped make Georgia a significant player in film and TV production, creating thousands of jobs and driving billions in spending.

However, there are ongoing discussions about reforming the program. Recent proposals suggest raising the minimum spending threshold to $1 million and tightening criteria for the extra 10% credit to ensure a better return on investment for the state.