UNITED STATES OF AMERICA FILMING INCENTIVES

Ohio Motion Picture Tax Incentive

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Video/online gaming production
  • - Music videos
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum spend 300000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - The Ohio Motion Picture Tax Credit provides a refundable, non-transferable tax credit that equals 25% of in-state spend and non-resident wages and 35% of Ohio resident wages on eligible productions. No bed tax is incurred after a 30-day consecutive stay. The total fund was increased to USD40 million in 2016.

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