UNITED STATES OF AMERICA FILMING INCENTIVES

The Oregon Production Investment Fund

Overview

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

Specifics

Benefit as a % of spend20.00
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? Yes
Criteria to access the benefit
  • - Minimum spend 1000000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - The incentive is 20% of production-related goods/services and 10% of Oregon-based payroll (including both resident and non-resident employees). Can be combined with the Greenlight Labour rebate for an effective labour rebate of 16.2%. No Sales Tax. Lodging taxes waived for rooms held longer than 30 days. Annual cap: USD14million

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