UNITED STATES OF AMERICA FILMING INCENTIVES

The Oklahoma Film Enhancement Rebate

Overview

Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend37.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum spend 25000 (in local currency)
  • - Minimum total value of production 50000 (in local currency)
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - The rebate offers a base percentage of 35% on qualified Oklahoma expenditures. If a minimum of $20,000 is spent on music that has been recorded in Oklahoma, an additional 2% is added to the total rebate on qualified Oklahoma expenditures. General liability insurance with minimum coverage of USD1 million, and workers’ compensation policy pursuant to state law are required. Rebate is payable beginning July 1 following the fiscal year in which documented expenditures were made.

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