Oregon Film Incentives
The following information is reprinted from the Oregon Film Office website with permission and edited only where Southern Oregon specifics apply.
The Oregon film incentive programs are administrated by the Governor’s Office of Film & Television. To apply, or for more details please call the office at: 503-229-5832 or visit http://oregonfilm.org/incentives.
In addition to the strength of its industry resources, Oregon also offers a host of generous incentive programs to help your bottom line. The incentive programs administered by the Oregon Film Office offer a rebate of 20% of your Oregon-based goods and services, and an additional cash payment of up to 16.2% of wages paid to production personnel. Unlike other states’ programs, these incentives are cash rebates as opposed to tax credits. Combine these rebates with the fact that Oregon has NO SALES TAX and you’ll be seeing green both on-screen as well as on your cost reports.
For a list of frequently asked questions regarding the incentive program please click: INCENTIVES FAQ
Oregon Production Investment Fund
The Oregon Production Investment Fund offers qualifying film or television productions a 20% cash rebate on production-related goods and services paid to Oregon vendors and a 10% cash rebate of wages paid for work done in Oregon including both Oregon and non-Oregon residents. (The labor portion of this rebate can be combined with the Greenlight Oregon program for an effective labor rebate of 16.2%. See next section for details.) A production must directly spend at least US $750,000 in Oregon to qualify. There is no per production cap. NOTE: All OPIF film incentive funds are currently fully allocated.
Greenlight Oregon Labor Rebate
The Greenlight Oregon Labor Rebate offers productions that spend more than $1 million in Oregon a cash rebate of up to 6.2% of Oregon-based payroll. This rebate can be combined with the Oregon Production Investment Fund incentive for an effective rebate of 16.2% on qualifying production payroll.
Implementation of the Greenlight Oregon Program was funded in part with Oregon Lottery Funds administered by the Oregon Economic and Community Development Department.
Indigenous Oregon Production Investment Fund (i-OPIF)
The 2009 Oregon legislature passed SB863 which created the "Indigenous Oregon Production Investment Fund (i-OPIF)." The i-OPIF program provides the same rebates of 20% of goods and services and 10% of Oregon labor for films produced by Oregon filmmakers who spend a minimum of $75,000 but not more than $750,000 on their project. Other requirements will apply. The program is now in effect and applications are being accepted.
No Sales Tax
And when we say “no sales tax” we don’t mean “a sales tax waiver in some categories as long as you fill out some paperwork”. Oregon has no sales tax on anything, which equates to no upfront costs for your production, no records to keep and no administrative hassles trying to get a sales tax refund. Like our scenery, it’s kind of refreshing isn’t it?
Fee-free State Parks, Cities and Counties
Oregon State Parks will waive filming fees in exchange for acknowledgement in the credits or other scenarios that would be beneficial to the parks. There are more than 200 parks around the state, encompassing over 96,000 acres of incredible Oregon scenery and 362 miles of Pacific shoreline.
There are also currently 20 cities and 2 counties that are “Fee Free” locations » (PDF).
Southern Oregon’s film-friendly business atmosphere includes a wide variety of hotels and business apartment rentals that offer highly competitive rates.
Lodging Taxes Waived
Lodging taxes are waived for rooms held longer than 30 days.
No Jurisdiction for SAG Extras
In Southern Oregon, a film that is using SAG actors in speaking roles does not need to use SAG extras.
OPIF Contribution For Tax Credit
The Oregon Production Investment Fund receives money to provide the rebates by offering Oregon income tax credits to taxpayers who contribute to the fund. Residents receive a 110% state tax credit that can be used for up to three years on their personal income taxes. The OPIF program is authorized to issue up to $5 million worth of tax credits per year.
Please Note: Tax Credits for 2008 thru 2011 are sold-out.