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OREGON

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

Legislation/
Guidance

Incentive20%-26.2% Rebate
Labor
Resident ATL26.2%
Resident BTL26.2%
Non-Resident ATL26.2%
Non-Resident BTL26.2%
Labor Uplifts

6.2% on all OR payroll, if a production is paying at least 6.2% in OR withholding taxes, as part of the Greenlight Oregon Labor Rebate.

Qualified Spend
Spend25%

Qualified expenditures include costs for production or postproduction incurred in OR made to OR registered companies (including loanouts registered to do business in OR), including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits.

Minimum/Caps
Minimum Spend$1M
Project CapNo single project can take more than 50% of the OPIF
Compensation Cap$1M per individual or loanout
Annual CapOPIF: $20M; GOLR: None
Application

Productions need to apply prior to starting preproduction and spending funds in OR. Applications are accepted on a "rolling basis". Contact the Oregon Film for more information on application process.

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

Individual: Not Required

Loan-out: Not Required

Sunset DateJanuary 1, 2030
Additional Information

Certain production types may only qualify for the Greenlight Oregon Labor Rebate.

Oregon Film

Tim Williams, Executive Director

971.254.4020

tim@oregonfilm.org

www.oregonfilm.org

Payroll & Finances

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