GEORGIA KENTUCKY

Thanks to the presence of Turner Entertainment, Tyler Perry Studios and Screen Gems, Georgia hosts the most TV and film productions outside of California and New York. A generous tax incentive introduced in 2002 has ushered in two decades of growth that has welcomed major studio players like Disney, Netflix and AMC. Thanks to a variety of urban and rural environments, a mild climate and proximity to the ocean, Georgia can portray everything from Missouri in Ozark to Wakanda in Black Panther . Recent productions include Disney’s The Falcon and The Winter Soldier and Loki

Incentive Type Transferable, Non-Refundable Tax Credit

Incentive Amount 30%

Minimum Spend $100,000

Bonus N/A

Audit Requirements An audit by an independent Rhode Island certified CPA is required

Home to rolling hills, bustling cityscapes and friendly small towns, Kentucky offers a diverse array of settings while maintaining its distinct Bluegrass State charm. Whether your team is looking for a rugged Appalachian backdrop, a quintessential small-town main street or city backdrops that can double for New York City, you can find them in the state that also offers four distinct seasons and more navigable waterways than any other state in the U.S. other than Alaska.

Incentive Type Non-Transferable Refundable Tax Credit

Incentive Amount 35% (residents), 30% (nonresidents)

Minimum Spend $20,000-$250,000 (For a Kentucky-based company, the threshold would be $10,000)

Bonus 5% on expenses incurred in an Enhanced Incentive County

Audit Requirements A CPA audit is not required, however it is suggested.

Application Submit the Initial Application prior to the start of production; begin principal photography no more than 180 days from the start date listed on the initial certification letter

Sales Use Tax Relief No

Hotel Occupancy Tax Relief No

Sunset Date 6/30/2027

Application At least 30 days before incurring costs, submit a tax-incentives application that includes the production script or a detailed synopsis of the script, list of filming locations and anticipated expenditures.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes