Whether it’s a movie, documentary, videogame or commercial, the production can take place here in Ohio. A variety of productions are occurring all across the state of Ohio, thanks in part to the Ohio Motion Picture Tax Credit administered by the Ohio Development Services Agency. The Ohio Motion Picture Tax Credit provides a refundable, transferable tax credit of 30 percent on production cast and crew wages plus other eligible in-state spending. The Ohio Motion Picture Tax Credit was created in 2009 to encourage and develop a strong film industry in Ohio.
The following changes to the Ohio Motion Picture Tax Credit program went into effect on September 29, 2017, as directed by the Ohio General Assembly.
- Fee Change
To cover the administrative costs of the program, each applicant shall pay a non-refundable application fee of one percent of the award amount up to ten thousand (10,000) dollars. Failure to pay the fee will result in automatic rescission of the project’s tax credit award.
If a project does not use all awarded tax credits, the remaining balance becomes available. In this way, tax credit availability may happen at any time. Tax credits not used in the prior fiscal year will rollover to the following fiscal year.
- 50% Financing
Proof of financial ability to undertake and complete a motion picture must be included with the application. An applicant shall provide documentation showing that the company has secured funding equal to at least fifty percent of the total production budget.
- Television Series or Miniseries
Once tax credits are available, the Ohio Film Office reviews applications to determine eligibility for the Ohio Motion Picture Tax Credit program. In approving tax credit applications, priority is given to tax-credit eligible productions that are classified as a television series or miniseries.
(See frequently asked questions for details.)
The Ohio Development Services Agency partners with five Ohio Regional Film Commissions around the state. If you have questions not pertaining to the Ohio Motion Picture Tax Credit regarding the filming industry, please contact your Regional Film Commission. For Ohio Regional Film Commission contact information, click here.