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OHIO

United States Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive30% Refundable Tax Credit
Labor
Resident ATL30%
Resident BTL30%
Non-Resident ATL30%
Non-Resident BTL30%
Qualified Spend
Spend30%

Qualified expenditures include goods and services purchased and consumed in Ohio by a motion picture company directly for the production of a tax credit-eligible production.

Minimum/Caps
Minimum Spend$300K
Project CapNone
Compensation CapNone
Annual Cap$50M
Application

Applications are reviewed in two rounds: (a) April 15 through June 1 and approved by July 31, and (b) October 15 through December 1 and approved by January 31.  Each round will award $22.5M of the annual $50M allocation plus any rollover amounts from the preceding period. Applications are only accepted online, time-stamped, and held in the order in which they are received.

Additional Requirements
Screen CreditYes
CPA AuditYes
Loan-Out RegistrationYes
Income Tax Withholding

Individual: Not Required

Loan-out: Not Required

Sunset DateNone
Additional Information

  • Productions must show proof of the commencement of production within 90 days of certification of eligibility for tax credit (the date on an award letter) or tax credit eligibility must be rescinded unless the applicant demonstrates good cause for the delay of production.
  • $5M out of the annual $50M is specially allocated for Broadway and theatrical production, with each round awarding $2.5M.

Ohio Film Office

614.644.5156

askohiofilm@development.ohio.gov

https://development.ohio.gov/ohio-film-program

Payroll & Finances

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