| Benefit as a % of spend | 30.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | |
| 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 500000 (in local currency)
|
| When will the benefit/incentive be received? | - - On submission of audited accounts
|
| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Sales Tax Exemption.
20% across the board, transferable flat tax credit with a minimum of $500,000 spent on qualified production and post production expenditures within Georgia
Additional 10% tax credit if a production company includes an imbedded Georgia promotional logo in the qualified feature film, TV series, music video or video game project
Provides same tax credits to all instate and out-of-state labor working in Georgia, plus standard fringes qualify
No limits or caps on Georgia spend; no sunset clause
For commercials and music videos, a production company may group multiple projects together to meet the $500,000 minimum spend on qualified expenditures
|