Ohio Production Tax Incentives

Overview

  • Ohio offers a refundable tax credit of 30% for projects with a minimum of $300K of in-state expenditures and labor.
  • Applications are reviewed twice a year (April 15-June 1 & October 15-December 1) and approvals issued within 60 days of the review period close.
  • Applications are ranked and approved based on economic impact in the state and the effect on developing a permanent workforce in the motion picture or theatrical production industry.

Eligible Project Types: Animation, Broadway theatrical productions, commercials, documentaries, feature films, pilots, reality TV, scripted TV, standalone postproduction, video games

Incentive details

Type
Refundable tax credit
Rate
Uplift(s)
None
Annual Cap
$50M ($45M film/TV + $5M Broadway theatrical)
Project Cap
None
Compensation Cap
None
Eligible Expenses
Goods or services purchased and consumed in Ohio by a production company directly for the production of a tax credit-eligible production.
Additional Info
Application fee is the lesser of 1% of credit award amount or $10K.

Requirements

Minimum Spend
$300K
Local Hire Requirement
None
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Applications are reviewed twice a year: April 15 thru June 1 (approved by July 31) and October 15 thru December 1 (approved by January 31). Within 90 days of certification the production must demonstrate commencement of production.
Audit
CPA audit required.

How to Apply

Application
Application Timing
Ohio Film Office

askohiofilm@development.ohio.gov
Ohio Motion Picture Tax Credit

Helpful Links

Chapter 122:21-1 - Ohio Administrative Code | Ohio Laws
Section 122.85 - Ohio Revised Code | Ohio Laws
Ohio Motion Picture Tax Credit Frequently Asked Questions

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