Postproduction Film Tax Credit
On this page find information and instructions for claiming the Postproduction Film Tax Credit.
- Tax Credit Code: 138
Summary
Effective for taxable years beginning on or after January 1, 2018 and before January 1, 2023, postproduction companies that have at least $500,000 in qualified postproduction expenditures may claim this tax credit if they have received preapproval from the Department. Postproduction companies must request certification and preapproval electronically from the Department through the Georgia Tax Center. The aggregate amount of tax credits allowed is $10 million per tax year through 2022; and the maximum credit allowed for any postproduction company and its affiliates that are postproduction companies is $2 million. Any excess credit may be used to offset the postproduction company’s withholding taxes; and the credit may be sold by the postproduction company to a Georgia taxpayer.