At least $500,000 in-state spending is required.

The Georgia Logo Bonus: a 10% additional tax credit is available for projects that include an embedded Georgia logo on approved projects and a link to the Georgia Film Office on the promotional website. Projects qualifying for this bonus must also complete a distribution form, provided by the film office. This bonus does not apply to commercials. 

This is the only way to achieve the full 30% credit (20% base + 10% bonus).

Applications must be submitted within 90 days of the start of principal photography but before the completion of principal photography.

For commercials, applications must be submitted within 90 days of the start of principal photography but before the completion of principal photography.

The review process of the application can take 7-14 days.

For any employees paid by W-2 (whether residents or non-residents), there is a compensation cap of $500,000 per employee. However, salaries subject to 1099 reporting or loan-outs are not subject to the $500,000 cap.

Production companies can aggregate their expenditures across multiple commercials in one calendar year in order to to meet the base investment threshold. A separate Georgia Entertainment Promotion (GEP) application should be submitted with the Tax Credit Certification Application.

A Georgia-based post-production company that has a Georgia payroll of at least $250,000 and spends at least $500,000 during a taxable year will qualify for a 20% tax credit, capped at $10,000,000 per year. These credits have a three year carry-forward. This policy has a sunset date of December 31, 2028.

Loan-out companies must register for a payroll withholding account using the Georgia Tax Center if they are not already registered. The production company or its payroll service provider that makes payments to the loan-out company must electronically register with the Department using the Georgia Tax Center to obtain a film withholding account.