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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
From the streets of Cleveland, Columbus, and Cincinnati to the state’s many charming small towns, Ohio offers a magnetic combination of metropolitan abundance and rural beauty buoyed by welcoming Midwestern hospitality.
Ohio is also home to breathtaking natural landscapes from the waterfalls and gorges of Hocking Hills to the shores and islands of Lake Erie. The state’s incredible geographic diversity makes a wide range of stories possible without the need for extensive travel.
Moreover, Ohio is a cost-effective home for production. Goods, services, and accommodations in The Buckeye State are comparatively affordable, meaning producers can stretch production dollars even further.
That’s a large reason why a number of feature films and television shows have been shot in Ohio over the last several years.
James Gunn’s Superman filmed in Cleveland and Cincinnati in 2024, spending over $36 million on production in the state.
The DC Comics blockbuster follows a number of other notable studio tentpoles made in Ohio, including The Avengers, Captain America: The Winter Soldier, and Judas and the Black Messiah.
Indies too find a welcoming home in the Buckeye State. Features including Carol, The Killing of a Sacred Deer, and The Old Man & the Gun have all been shot in the state.
Moreover, Ohio is no stranger to television production. Unscripted staples such as The Bachelor, along with major scripted fare including The Paper, a spinoff of The Office, have also filmed in Ohio.
With all of this activity, it should come as no surprise that Ohio’s production ecosystem is growing steadily. Today, the state boasts a number of film-friendly communities and a strong local crew base to provide productions all the support they need to thrive.
The strength of Ohio’s entertainment production industry can be largely attributed to the generous financial support provided by the Ohio Motion Picture Tax Credit program.
The Ohio Motion Picture Tax Credit was established in 2009 under Senate Bill 9 with the goal of boosting the state's economy by attracting film and television productions.
By all measures, the program has been a resounding success. The Cleveland Film Office estimates that since the incentive’s inception, the Ohio Motion Picture Tax Credit has generated more than $1.38 billion in economic impact and created over 7,092 full-time equivalent jobs in the state.
And Ohio film tax incentives continue to attract dozens of high-budget productions and hundreds of millions in spending each year.
Administered by the Ohio Department of Development's Film Office, the film tax credit has undergone several enhancements to remain competitive with other states' offerings. Most recently, in 2023, officials increased the program’s annual funding and added a new $25 million infrastructure incentive to support construction of studios and facilities in Ohio.
At the heart of Ohio film incentives is the Ohio Motion Picture Tax Credit, a 30% refundable tax credit on all qualifying in-state production expenses.
As a refundable film tax credit, the Ohio film tax incentive works a little bit differently than the transferable film tax credits offered by neighboring states Pennsylvania and West Virginia.
Ohio commits to reimbursing production companies for the full amount of their tax credit—there is no need to transfer or sell the credit to another company with in-state tax liability.
To qualify for Ohio film tax credits, productions must spend at least $300,000 in the state.
Notably, there is no per-project cap—no defined limit to the amount a single production can earn in tax credits—allowing even large-scale productions to benefit.
The Ohio film tax credit program currently receives annual funding of $50 million from which it disperses awards to qualified productions in two rounds each fiscal year.
As of 2023, the Ohio Department of Development also receives $25 million in funding each year through the Ohio Film & Theater Capital Improvements Tax Credit Program (OFATCI).
The OFATCI funds can be dispersed to infrastructure-related projects or productions, effectively raising the annual funding for Ohio film tax credits to $75 million.
The Ohio Motion Picture Tax Credit is available to a wide array of production types, including:
By incentivizing a broad range of projects, the state helps ensure a robust and diverse production environment able to support everything from unscripted television to blockbuster film franchises.
Most production expenses including equipment rentals, location fees, props and wardrobe, along with cast and crew payroll, can qualify for Ohio film tax credits, provided spending is incurred in Ohio.
But how much can productions see returned through Ohio film tax incentives? Luckily, the Ohio Film Office keeps the answer to that important question fairly simple and straightforward.
All payroll— both above-the-line and below-the-line Ohio residents and nonresidents—and all production spend is eligible for a 30% refundable film tax credit.
Qualified expenditures include:
Importantly, there are no compensation caps, allowing productions to fully benefit from the Ohio film tax incentive regardless of individual salaries.
In order to qualify for the Ohio film tax credit, productions must adhere to a few important and fairly standard requirements.
First, productions must prove their financial ability to undertake and complete the given project when applying. This means applicants must provide documentation showing the production company has secured funding equal to at least 50% of the total production budget.
Additionally, all loan-out companies paid by the production must be registered with the Ohio Secretary of State.
Once production wraps, projects must receive an audit from an independent certified public accountant (CPA) to verify that all requirements of the program have been met.
The Department of Development will provide a Ohio Motion Picture Tax Credit CPA Report for the CPA to use and submit when the project is first certified as a tax credit eligible production.
Finally, productions must give credit where credit is due. In order to receive the film tax credit award, projects must include the Ohio Film logo in their credits, acknowledging the support received through the Ohio film incentives program.
For any questions related to these requirements, or more generally about qualifying for Ohio film tax credits, the Ohio Film Office offers clear and detailed guidance on its Frequently Asked Questions page.
So, you’ve determined that your production can qualify for Ohio film tax incentives and you’re ready to reap the savings in the Buckeye State. Only one question remains: how do you apply for the credits?
Well, let’s walk through it.
First and foremost, be aware that Ohio reviews applications and awards credits in two rounds annually.
Applications open in the fall and spring each year. Applications for the fall round are accepted online until December 2 and projects are awarded by January 31. Applications for the spring round are accepted online until June 2 and projects are awarded by July 31.
Each round, the program awards half of its annual funding, or $25 million, plus any rollover amounts from the preceding period.
To apply, production companies must register and complete an online application. The application packet must include:
All applications are reviewed for completeness and compliance. If approved, the Ohio Film Office will prepare and email an award letter to the applicant. The letter will specify the maximum amount of eligible tax credits and include:
To this last item, Ohio requires a nonrefundable application fee in an amount equal to 1.0% of the estimated value of the tax credit, up to a maximum of $10,000. Applicants must pay the application fee within 45 days of receipt of the invoice.
For example, a production that intends to spend $5 million in Ohio on qualified expenditures would anticipate a 30% credit equaling $1.5 million. The application fee for the project—1.0% of the anticipated credit, or $15,000—would be $10,000, the maximum.
Production must begin no more than 90 days after receipt of the award letter.
Finally, it’s important to note that Ohio is not a first-come, first-served program. Applications are reviewed by the Department of Development and credits are awarded based on the production’s economic impact to the state.
Yes! The Ohio Motion Picture Tax Credit is not the only production incentive available in Ohio.
Producers can tap into localized savings—even if their projects don’t qualify for state-level Ohio film tax credits—through regional programs, namely the Columbus Motion Picture Incentive.
Administered by Film Columbus, the Columbus Motion Picture Incentive (CMPI) is a cash rebate designed to make filming in and around Columbus, Ohio even more attractive.
To qualify, productions must spend at least $150,000 within Franklin County. The rebate can cover up to 10% of the eligible spend—providing an extra boost that’s particularly valuable for mid-sized indies, documentary teams, and episodic content creators looking to stretch their budget.
Award amounts are determined by the availability of Film Columbus funding and are expected to range between $15,000 and $40,000 when the program opens for applications on June 2, 2025.
Eligible projects include feature-length narrative films, documentaries, long-form specials, miniseries, series and television programming, music videos, and television pilots.
For more information about the program, including eligibility requirements, visit the Film Columbus website.
The Ohio film tax credit can offer significant financial return, making the state an increasingly attractive destination for a wide range of productions.
By understanding and leveraging Ohio film incentives, producers can maximize their budgets while contributing to the growth of Ohio's creative economy.
For a detailed comparison of Ohio film incentives with those of other states, visit Wrapbook’s Production Incentive Center. There you’ll find detailed incentive breakdowns and valuable insights to help you make informed decisions wherever you decide to shoot.
Ensconced in the American homeland, Ohio is proud to call itself “The Heart of It All.”
Lately, Ohio is becoming the heart of entertainment production thanks to the Ohio Motion Picture Tax Credit, a generous film tax credit program that allows filmmakers to maximize their budget in the Buckeye State without compromising on quality.
In this article, we’ll cover everything you need to know about the state’s film tax credits—how the program works, what expenses are eligible, and how to apply—so you can get the most out of filming in Ohio.
Before we jump into the specifics of the Ohio film tax credit, we invite you to take a moment and explore Wrapbook's Production Incentive Center.
This comprehensive resource provides detailed information on film tax incentives across various states, including Ohio.
Tools such as the State Incentive Map make it easy to navigate and compare incentive programs nationwide. With the Incentive Comparison Tool, you can see how different incentives stack up side by side. And the AI Incentives Expert provides insights into the latest legislation and guidance on maximizing available incentives.
No matter the project or budget, Wrapbook’s Production Incentive Center can help you unlock significant savings by identifying which incentives will be perfect for your next production whether you’re shooting in Ohio or elsewhere.
