Oregon Production Tax Incentives

Overview

  • Oregon offers 2 main incentive programs: the Oregon Production Investment Fund (OPIF) and the Greenlight Oregon Labor Rebate (GOLR); both programs require a minimum spend of $1M and can be combined to provide a 26.2% rebate on payroll and 25% on goods and services procured from Oregon registered companies.
  • Oregon offers 2 additional incentives as part of the OPIF program: the local OPIF (l-opif) and the regional OPIF (r-opif), see details below. GOLR is a rebate of Oregon withholding taxes actually paid up-to a cap of 6.2% of overall Oregon-based payroll.
  • Applications require written DEI and safe set/anti-harassment policies. Production companies must be registered with the Sec. of State.

Eligible project types: Animation, commercials, documentaries, feature films, game shows, interactive games, music videos, pilots, scripted TV, short films, standalone postproduction, talk shows, VFX

Incentive details

Type
Rebate
Rate
OPIF: 25% on goods & services, 20% on payroll
Uplift(s)
GOLR: 6.2% on payroll to individuals subject withholding; R-OPIF: 10% added to OPIF credit award for productions based outside of the Portland metro area (outside of 30-mile radius from the center of burnside bridge).
Annual Cap
OPIF: $20M; GOLR: no cap; l-OPIF: $1.5M; r-OPIF $600K
Project Cap
OPIF: $10M; GOLR: 6.2% of project's aggregate payroll
Compensation Cap
$1M
Eligible Expenses
Goods and services procured from a registered Oregon vendor and labor incurred in state (up-to $1M/individual or loanout).
Additional Info
Employee benefits (PH&W, vacation, etc.) are eligible for the 20% (payroll) portion of the OPIF or l-OPIF rebates. Benefits are not included in the GOLR rebate. Payroll taxes (FICA, FUI, SUI, etc.) do not qualify. Payments to loanouts are included in the 25% goods & services rebate (even if paid via payroll).

Requirements

Minimum Spend
OPIF & GOLR: $1M; l-OPIF: $75K
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
None
Application Timing
Applications are accepted on a rolling basis. Contact film office prior to the start of pre-production or spending. Applications for GOLR program must be submitted within 10 business days of pre-production. Each incentive requires a separate application. Applications require written DEI and safe set/anti-harassment policies.
Audit
CPA audit not required but may be requested by the film office. Final ledger, vendor reports, petty cash, & earnings reports should include payments to registered Oregon vendors and Oregon labor only.

How to Apply

Application
Application Timing
Oregon Film Office

TIM WILLIAMS, EXECUTIVE DIRECTOR, 971-254-4020, TIM@OREGONFILM.ORG
Oregon Film – Elevate your story

Helpful Links

Oregon’s Film & Media Incentives – Oregon Film
Incentive FAQs – Oregon FilmHow to Register a Loanout Company in Oregon – Oregon Film
Oregon’s Incentives – What NOT to Do – Oregon Film

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