The region features enticing incentives and a rich variety of backdrops for your next project
From sweeping romantic dramas to a zombie apocalypse, the South had provided settings for thousands of Hollywood stories for over a century. The states in this region offer a variety of tax rebates, many soft incentives and a wealth of local, unionized talent that will ensure an unforgettable final project.
Alabama
The presence of Talladega Superspeedway, the white sand beaches near Mobile and the beautiful ocean views of Dauphin Island have lured filmmakers to this state since Universal used the famous Old Monroeville County Courthouse for To Kill a Mockingbird. Recent projects have included Antonio Campos’ Devil All the Time, Ava DuVernay’s Selma and the Stephen King thriller Gerald’s Game. With a comprehensive production directory and location catalogue, the Alabama Film Office is an excellent resources and has advocated for even more attractive incentives to appeal to producers. Learn more at the Alabama Film Office.
Incentive Type: Refundable, Non-Transferable Tax Credit
Incentive Amount: 35% (residents), 25% (non-residents)
Minimum Spend: $500k
Bonus: N/A
Audit Requirements: CPA audit required
Application: Productions must apply no later than 30 days prior to the start of any activities in Alabama. Principal photography must begin within 90 days of application approval.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: 12/31/2028
Arkansas
Home to the acclaimed Hot Springs Documentary Film Festival, rolling Ozark hills and striking cityscapes, the Natural State has attracted high-profile projects such as the Matthew McConaughey drama Mud and the third season of True Detective. The state offers a healthy pool of local talent thanks to growing programs at John Brown University, SAU Tech and the University of Arkansas at Little Rock, and relatively underutilized outdoor locations will make it easy to distinguish your next project. Learn more from the Arkansas Economic Development Commission.
Incentive Type: Credit/Rebate Combo
Incentive Amount: 25-30%
Minimum Spend: $200k; $50K (post only)
Bonus: 10% for expenditures purchased from a local small business vendor owned by honorably discharged veterans of the United States Armed Forces. 10% for payroll of honorably discharged veterans of the United States Armed Forces.
Audit Requirements: The final expenditure report and all qualified production costs shall be subject to an audit by an outside certified public accountant licensed in the state.
Application: Prior to beginning preproduction activities in Arkansas, productions must register with the film office, and submit an application along with an estimate of expenditures. Productions must apply for a production rebate certificate no later than 180 days after the last production expenses are incurred.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: No
Sunset Date: 06/30/2032
Florida
Before American studios began to cluster in Southern California for the open space and temperate climate, Jacksonville, Florida was the industry’s first hub for similar reasons. Metro Pictures (which later became the iconic MGM) was established here, and history came full circle when expansive production space opened in Orlando for Disney’s MGM Studios. Florida remains a major filmmaking destination thanks to its diverse selection of outdoor environments (from everglades to lush islands), large population of seasonal workers and warm climate. From the flashy skyscrapers of Miami to the white sand beaches of the panhandle, Florida offers striking backdrops for your story. Learn more at the Florida Office of Film and Entertainment.
While there is currently no statewide tax incentives, major metro areas like Duval County (Jacksonville), Hillsborough County (Tampa) and Miami-Dade County offer a variety of grants and rebates for film and TV productions.
Georgia
Thanks to the presence of Turner Entertainment, Tyler Perry Studios and Screen Gems, Georgia hosts the most TV and film productions outside of California and New York. A generous tax incentive introduced in 2002 has ushered in two decades of growth that has welcomed major studio players like Disney, Netflix and AMC. Thanks to a variety of urban and rural environments, a mild climate and close proximity to the ocean, Georgia can portray everything from Missouri in Ozark to Wakanda in Black Panther. Learn more at the Georgia Department of Economic Development.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 20-30%
Minimum Spend: $500k
Bonus: 10% additional Georgia Entertainment Promotion (‘GEP’) Tax Credit available for projects that include an embedded Georgia logo on approved projects and a link to the Georgia Film Office on the promotional website. (not applicable for commercials). The Project must be distributed and fill out the Film office provided Distribution Form. Once verified the 10% tax credit is awarded.
Audit Requirements:
- Audit is required and MUST be applied for; CPA agreed-upon-procedure reviews are available in Georgia.- Projects First Certified by DECD on or after 1/1/21, with credit amount that exceeds $2,500,000.00.
- Projects First Certified by DECD on or after 1/1/22, with credit amount that exceeds $1,250,000.00.
- All Projects First Certified by DECD on or after 1/1/23.
Application: To apply for the 20% certification for feature films, television pilots, television series and music videos a production company must:
- Complete the 20% certification application for each project
- Provide proof of funding
- Attach a final shooting script and also provide story boards for commercials and music videos
To apply for 10% GEP Uplift certification for feature films, television pilots, television series and music videos each project must:
- Complete the 20% certification application per project
- Attach a final shooting script and storyboards for music videos
- Complete the 10% GEP Uplift application
Audit application must be submitted within one year of completion of principal photography. The audit may commence any time once the application has been submitted and the audit fee paid.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Kentucky
From the famous Fort Knox setpiece in Goldfinger to the horseracing sequences in Secretariat, Kentucky has welcomed film and television productions for decades. The Kentucky Entertainment Incentive (KEI) program has successfully expanded the state’s media footprint with recent film’s such as Tammy and Above Suspicion, and the state also offers hotel occupancy tax relief. Learn more at the Kentucky Cabinet for Economic Development.
Incentive Type: Non-Transferable, Refundable Tax Credit
Incentive Amount: 35% (residents), 30% (non-residents)
Minimum Spend: $125K-$250K (film/TV); $10K-$20K (documentaries)
Bonus: 5% on expenses incurred in an Enhanced Incentive County
Audit Requirements: Attestation from a licensed CPA is required
Application: Applications for film production incentives must be approved by the Kentucky Economic Development Finance Authority (KEDFA) and its monthly meeting. Filming or production must begin within six months of filing a final application with KEDFA.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Louisiana
While evocative bayou settings globally unique New Orleans streets drew productions since the advent of the industry, filmmaking exploded in Louisiana when the state passed extremely attractive tax incentives in 2002. Since them, the state’s skilled crew base has grown by over 400%, with production exceeding California’s in certain years. With a temperate climate and a mix of swamps, cities and waterfronts, the state has stood in for the Antebellum South, the Wild West, New York City and London. Recent projects have included Greyhound, The Photograph and Unhinged (all released in 2020). The state also has a booming tech sector and growing roster of VFX houses to provide CGI effects. Learn more at Louisiana Entertainment.
Incentive Type: Non-Transferable, Refundable Tax Credit
Incentive Amount: 25-40%
Minimum Spend: $300K; $50K (Louisiana screenplay productions)
Bonus: VFX Bonus- If at least 50% of the VFX budget is expended for services performed in Louisiana by an approved Qualified Entertainment Company (QEC), or a minimum of $1 million in qualified VFX expenditures are made in Louisiana, an additional 5% credit may be allowed on the qualified VFX spend only.
Audit Requirements: For applications for initial certification or requests for final certification received on or after January 1, 2016, Louisiana Entertainment shall directly engage and assign a CPA to prepare a production expenditure verification report on an applicant’s cost report on production expenditure. The applicant will be assessed Louisiana Entertainment’s actual cost for the production expenditure verification report fee and shall make all records related to the tax credit application available to Louisiana Entertainment and the CPA. Eligible expenditures are creditable for 12 months prior to the date of application and 24 months after Initial Certification.
Application: Productions must complete and submit an online application with supporting documents and fees to the Office of Entertainment Industry Development, to receive an initial certification. The final certification process commences after the completion of production.
Sales Use Tax Relief: For applications for initial certification the fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
Hotel Occupancy Tax Relief: No
Sunset Date: 6/30/2031
Mississippi
Southern charm comes alive in Mississippi, where rich cultural heritage seamlessly blends with diverse landscapes and historic sites. It’s an ideal location for capturing slices of Americana or any number of other settings. Notable films like The Help, which vividly portrays the state’s historical settings, and O Brother, Where Art Thou?, showcasing its picturesque landscapes, are some of the iconic films shot in Mississippi. With its authentic Southern atmosphere, welcoming communities and competitive production incentives, Mississippi’s film industry is taking off. Learn more at the Mississippi Film Office.
Incentive Type: Rebate
Incentive Amount: 25-30%
Minimum Spend: $50K
Bonus: N/A
Audit Requirements: No
Application: Production companies must submit an application to the Mississippi Film Office/MDA. The application must be submitted before the beginning of production for the Mississippi portion of the project.
Sunset Date: 6/30/2031
North Carolina
World renowned as a film-friendly state with minimal permitting and ready assistance, North Carolina has welcomed major productions including The Summer I Turned Pretty, Scream V, Are You There God? It’s Me Margaret and many more. The state’s Film Office serves as a liaison to secure locations and services while helping to expedite production schedules. From the rolling beauty of the Smoky Mountains to the bright lights of Charlotte and the coastal town of Wilmington, North Carolina is a truly versatile destination that welcomes productions of all sizes. Learn more at the North Carolina Film Office.
Incentive Type: Rebate
Incentive Amount: Up to 25%
Minimum Spend: $1.5M (film); $500K (TV, per episode); $500K (made-for-TV film); $250K (commercials)
Bonus: N/A
Audit Requirements: NC-licensed independent certified public accountant to perform audit at cost to the production.
Application: Productions must first complete the “notification of intent to film” form. After verifying the production qualifies, the NC Film Office will then send a link to the formal NC Department of Commerce Film and Entertainment Grant Application.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Occupancy tax refunded and waived for stays of 90 consecutive days in same room, under same name
Sunset Date: None
South Carolina
When it comes to stunning coastal scenery, charming historic towns and lush landscapes, South Carolina is hard to beat. It has become a beloved destination for filmmakers working across a variety of genres, who note the state’s hospitable communities and attractive production incentives. Iconic films like The Notebook, capturing the state’s romantic lowcountry, and Forrest Gump, featuring its charming small towns, showcase South Carolina’s cinematic appeal. Learn more at the South Carolina Film Commission.
Incentive Type: Rebate
Incentive Amount: 20-30%
Employee Wage Rebate: A Qualified Production is eligible for a wage rebate up to 25% for the persons employed in conjunction with the South Carolina production. The wages of all South Carolina residents are eligible for the maximum 25% rebate. The wages of all non-resident performing artists, including stunt performers, and crew are eligible for a 20% rebate.
Minimum Spend: $1.M
Bonus: Productions may also qualify for a sales tax exemption of 6-8.5%.
Audit Requirements: None
Application: Productions can contact the film office for an application once a project has a completed script, is green-lit, and has all necessary funding or funding commitments in place. The Department of Parks, Recreation & Tourism will notify the production company in writing by sending them a “Qualifying Production Letter” as to whether or not the production has been approved for incentives.
Sunset Date: None
Tennessee
Tennessee is home to famous cities including Nashville and Memphis, as well as the famed Smoky Mountains with their unparalleled beauty. For filmmakers, the state’s rich musical heritage, rolling hills and vibrant cities makes the state an appealing destination that stands out on screen. Notable films like Walk the Line, which delves into the life of Johnny Cash, and The Green Mile, featuring the state’s evocative rural settings, are examples of Tennessee’s powerful on-screen presence. Learn more at the Tennessee Entertainment Commission.
Incentive Type: Grant Rebate, Non-Refundable/Non-Transferable Tax Credit, Point of Purchase Sales Tax Exemption, Hotel Occupancy Tax
Incentive Amount: 25-30%
Tax Credit: Tennessee offers a qualified production credit that can cover up to 50% of franchise tax liability. This credit is for film and entertainment producers who operate in Tennessee and meet the requirements of the state code.
Grant Rebate: Qualified expenditures include production costs spent in Tennessee during pre-production, principal photography and post-production. Payments to state vendors or residents for goods or services associated with the production are included.
Minimum Spend: $50K (post-production); Grant Rebate $200K (film/TV pilot); $500K (scripted TV series/per episode)
Bonus: N/A
Audit Requirements: Yes
Application: It is recommended production submit initial required forms at least 4 months before the start of principal photography. See Guidelines and Instructions for Application for more information. Eligible production types for Tennessee film incentives are commercials, feature films, pilots, and scripted television. Qualified expenditures include pre-production, production, and post-production costs incurred in Tennessee.
Sunset Date: None
