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

In-State Filming Bonus: a 10% bump on qualified postproduction expenses incurred on work filmed in Georgia.

Rural Bonus: a 5% bump on qualified postproduction expenditures if the expenditures were incurred in a tier 1 or tier 2 county as designated by the Commissioner of Community Affairs.

In order to qualify for the Georgia Postproduction Company Film Tax Credit, companies must first be certified by the Georgia Department of Revenue. 

In order to get certified, companies must fill out and submit Form IT-PC to the DOR through the Georgia Tax Center, affirming that:

     • The postproduction company maintains a business location physically located in this state; and

     • The postproduction company has expended or intends to expend a total aggregate payroll of $250,000 or more for employees working within Georgia in the taxable year that the postproduction company claims the credit. If the postproduction company has incurred at least $100,000 but less than $500,000 in qualified postproduction expenditures, the postproduction company must expend/intend to expend a total aggregate of at least $100,000 but less than $500,000.

For the purposes of this credit, a “postproduction company" is defined as a company that:

1. Maintains a business location physically situated in Georgia

2. Is engaged in qualified postproduction activities.

3. Has total aggregate payroll of $250,000 or more for employees working in Georgia in the taxable year that the postproduction company claims the postproduction film tax credit. Postproduction companies that incur at least $100,000 but less than $500,000 in qualified postproduction expenditures, must have a total aggregate payroll of at least $100,000 but less than $500,000 for employees in Georgia.

4. Has been certified by the Georgia Department of Revenue.