Georgia Film Tax Credit 2026: What Productions Need to Know Before They Shoot

The Georgia Entertainment Industry Investment Act — better known as the Georgia film tax credit — remains one of the most powerful production incentives in the world heading into 2026. Understanding how it works can help your production maximize its budget and make the most of everything Atlanta and Georgia have to offer.

Georgia offers a base transferable tax credit of 20% on qualified production expenditures, with an additional 10% credit available when productions include an approved Georgia promotional logo in their content. That 30% total credit applies to a wide range of costs, including wages paid to Georgia residents, equipment rentals, location fees, and — critically — qualified vendor services like catering and craft service provided by Georgia-based companies.

The credit is transferable, meaning productions that cannot use it against Georgia tax liability can sell it on the open market, effectively converting it to cash. This mechanism has made Georgia one of the top three filming destinations in the world, alongside California and the United Kingdom, and has driven billions of dollars in annual production spending into the state's economy.

A 2024 legislative effort to cap the annual transfer of Georgia film tax credits failed on the last day of the General Assembly session, preserving the program in its current form. Georgia remains, as the Georgia Film Office has stated, open for business.

For productions planning to shoot in Atlanta or anywhere in Georgia, working with local vendors is one of the most straightforward ways to maximize your qualified expenditures under the credit. Atlanta Craft Services is a Georgia-based craft service and production catering company with a decade of experience on professional film and television sets. Our services qualify as production expenditures under the Georgia incentive program.

Contact us to discuss your upcoming production and how we can support your shoot from day one.