Oklahoma Production Tax Incentives

Overview

  • The Oklahoma Film & Music Office (OF+MO) offers a cash rebate on projects that spend a minimum of $50K in state. Non-resident ATL labor can qualify for the full qualified rebate percentage, but they must be paid via personal loan-out company. Qualified non-resident ATL payments cannot exceed 25% of total qualified spend. Non-resident BTL labor qualifies at a flat 20%, whether paid via loan-out company or as an employee via payroll.
  • Payments to non-resident BTL are not eligible for uplifts. If a person meets the definition of an Oklahoma expatriate (has previously resided in Oklahoma for at least one year, but does not currently reside in Oklahoma), then their wages are considered a qualified expense at the earned rebate amount (30%).
  • Each production approved for the filmed in Oklahoma act rebate program is required to hire a certain amount of apprentices based on total production expenditures (< $7.5M – 2 apprentices / $7.5M – $15M – 4 apprentices / $15M – $25M – 8 apprentices / > $25M – 16 apprentices). OF+MO also offers the point of purchase sales tax exemption which exempts qualified film productions from paying sales tax on property or services related to the film production.
  • There is no minimum budget or expenditure requirement to take advantage of this incentive; there is not a deadline to apply to this program, but it does typically take 3-4 weeks to process the application.

Eligible project types: Animation, commercials, documentaries, feature films, game shows, pilots, reality TV, scripted TV, standalone postproduction, talk shows.

Incentive details

Type
Rebate
Rate
30% on resident labor, 25% on non-resident ATL labor, 20% on non-resident BTL labor, non-payroll spend, & standalone postproduction.
Uplift(s)
3% rural county uplift if 25% of main crew principal photography is filmed on location in a county less than 250,000 people; 2% small municipality uplift if 25% of main crew principal photography is filmed on location in a municipality less than 25,000 people; 5% soundstage uplift if 25% of main crew principal photography is filmed at a certified soundstage facility and spend at least 3% of their direct expenditures at the soundstage; 2%/5% TV uplift equals 2% for a TV pilot or 5% for a TV season (standalone postproduction qualifies for this uplift (only)); 5% multi-film deal uplift for production companies filming at least 3 films in 3 years in Oklahoma; 3% postproduction uplift if at least 3% of qualified expenditures spent on Oklahoma postproduction; 2% music uplift if at least 1% of qualified expenditures spent on Oklahoma music production. maximum credit that can be earned is 30%.
Annual Cap
$30M
Project Cap
None
Compensation Cap
Qualified non-resident ATL payments cannot exceed 25% of total qualified spend.
Eligible Expenses
Production costs in Oklahoma including goods and services purchased through Oklahoma vendors, payments to resident ATL and BTL employees, loan out companies, Oklahoma expatriates, and payments to non-resident ATL (capped at 25% of total qualifying spend) & BTL employees and loanouts.
Additional Info
There are additional related incentive programs, Cherokee nation rebate and Oklahoma City film incentive, offered within Oklahoma that may be claimed in addition to the rebate(s) offered by OF+MO.

Requirements

Minimum Spend
$50K
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
4.75% effective 7/1/25; 4.5% effective tax year 2026
Application Timing
Applications may be submitted no earlier than 1 year prior to and no later than 45 days before the start of principal photography or 14 days prior to postproduction activity in Oklahoma. Applicants must demonstrate evidence that the project is 50% funded 45 days prior to the start of principal photography & 100% funded 30 days prior to the start of principal photography. Within 90 days of completion of the production (or the last qualified expenditure, if later), the production must submit their final application, including CPA report, on the OF+MO website.
Audit
CPA audit required and final report is due within 90 days of completion of the production (or the last qualified expenditure, if later).

How to Apply

Application
Application Timing
Oklahoma Film Office

JEANETTE STANTON, DIRECTOR, 405-522-9635, JEANETTE.STANTON@OKCOMMERCE.GOV
Home - Oklahoma Film and Music Office

Helpful Links

OF+MO Quick Rebate Reference Guide
OFMOAdministrative-Rules091122.pdf
FAQ - Oklahoma Film and Music Office
Declaration-of-Expat_-Jan-2022.pdf
POP-Sales-Tax-Exemption-Form.pdf
(FY24: SAPI-E) Filmed in Oklahoma Act Stand-Alone Post Incentive Eligibility Application - Oklahoma Film and Music Office

Entertainment moves fast—your HR and payroll partner should too.

Vensure Sports & Entertainment simplifies compliance, pay, and onboarding, so you can stay focused on creating great content.

Let’s Talk