Oklahoma Production Incentives

Apply during the application window PRIOR to the start of principal photography in Oklahoma; 45 days prior to the start of principal photography, provide proof that 100% of the budget is funded; incur at least $50,000 in qualified spend; film at least one day of principal photography in Oklahoma; for the TV pilot/season uplifts, at least 75% of the pilot or 75% of the series season must be filmed in Oklahoma; submit the Final Rebate Application within 90 days of the completion of production or the last qualified Oklahoma expenditure (whichever comes later); and include a five second screen credit. Loan out companies must be registered with the Oklahoma Secretary of State.

Qualified spend includes: production costs in Oklahoma; goods and services purchased through Oklahoma vendors; payments to resident above-the-line and below-the-line employees, loan out companies, and Oklahoma expatriates; payments to nonresident above-the-line loan out companies (capped at 25% of total qualifying spend); and payments to nonresident below-the-line employees and loan out companies.

This program is not administered on a first-come, first-served basis. Applications are evaluated using a 7-point scoring system. OF+MO will consider the benefits of the project to Oklahoma such as positive economic impact, industry infrastructure impact, jobs, branding, image, and follow-on work. Oklahoma offers a base rebate on qualified nonpayroll spend equal to 20% with the potential for the following uplift opportunities: 3% Rural County – if 25% of filming is on location in a county with less than 250,000 people; 2% Small Municipality – if 25% of filming is on location in a municipality with less than 25,000 people (both uplifts exclude soundstage production); 5% Soundstage – if 25% of filming is at a certified soundstage facility; 2% / 5% TV – 2% for a pilot or 5% for one or more seasons (if a pilot is part of a multi-film deal, the project can qualify for the multi-film 5%, but cannot also receive the pilot 2%); 5% Multi-Film Deal – if project is multi-film deal and 75% of principal photography is filmed in the state; 2% for music related production recording, mixing, or composition, licensing of Oklahoma music; and 3% postproduction – if at least 3% of qualified expenditures spent are on Oklahoma postproduction. Of the $30 million annual funding, $7.5 million is allocated for projects that have budgets less than $7.5 million and $22.5 million is allocated for projects that have budgets of at least $7.5 million. All resident labor earns 30%, nonresident below-the-line labor earns 20%, and nonresident above-the-line loan outs earn 25% and are capped at 25% of total qualifying spend. The maximum rebate that may be earned on any qualified nonpayroll expenditure is 30%. Labor costs are not eligible for any uplifts.