UNITED STATES OF AMERICA FILMING INCENTIVES

Oregon: Greenlight Oregon Labour Rebate

Overview

Type of incentivePayroll Tax Rebate
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)
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend6.20
Financial cap per production-
Do I have to register/set up a company?Yes
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? Yes
Criteria to access the benefit
  • - Minimum spend 1000000 (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
  • - Rece tour assistance, location finding service
  • - The 6.2% rebate is based solely on actual wages. In order to claim the 6.2% rebate, the production company must (1) submit an application to OFVO within 10 business days of the start of pre-production in Oregon and, (2) withhold and pay, to the Oregon Department of Revenue, a minimum aggregate amount of 6.2% of the qualifying compensation. Can be combined with Oregon Production Investment Fund for an effective Labour Rebate of 16.2%. No Sales Tax. 231 fee-free state parks covering 96,000 acres of fantastic Oregon scenery, including 362 miles of Pacific shoreline, for film productions. Lodging taxes waived for rooms held longer than 30 days.

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