Oregon Production Incentives
Governor’s Office of Film & Television
850 SE 3rd Ave., Suite 405, Portland, OR 97214
971-254-4021
tim@oregonfilm.org
https://oregonfilm.org/
Tim Williams, Executive Director, Governor’s Office of Film & Television
For the OPIF rebate, register to do business with the Secretary of State; submit an application PRIOR to the start of production in Oregon; enter into a contract with the Oregon Film & Video Office; have a written diversity, equity, and inclusion policy; a written anti-harassment and reporting policy; and meet the minimum in-state spending requirement of at least $1 million for any single project or season of a TV series. For the GOLR program, submit an application within 10 business days of the start of preproduction in Oregon and show that the production company will incur at least $1 million of qualified expenditures. Commercial companies may aggregate the cost of each production during the calendar year to meet the minimum spend requirement of $1 million for the GOLR program only. Loan outs must be registered with the Secretary of State.
Qualified spend consists of costs incurred during preproduction, production, and postproduction in Oregon including but not limited to: the purchase or rental of equipment; food and lodging; real property and permits; and the first $1 million of salaries, wages, benefits and fees paid to each resident or nonresident individual or loan out company for services provided in Oregon. Costs incurred prior to the film office receiving the production’s application will not qualify for the incentive.
This program is administered on a first-come, first-served basis. The OPIF program offers cash rebates of 25% on goods and services paid to Oregon registered companies and 20% of Oregon-based payroll. There is an additional “regional” incentive for productions shooting some of their schedule outside a 30-mile radius from the center of Burnside Bridge in Portland. The annual funding cap is $20 million for each fiscal year (July 1 – June 30). The per project cap is equal to 50% of the annual funding. The GOLR rebate program is essentially a refund of the Oregon income tax withheld on qualifying payroll (up to a maximum of 6.2%) and, as such, it is not capped. The OPIF and GOLR programs are both scheduled to sunset December 31, 2029.
Qualified Project Types
Animation
Award Shows
Commercials
(2)
Animation
Documentaries
E-Sports
Game Shows
Industry/Corporate Training
(2)
Infomercials
(2)
Interactive Media & Video Games
(2)
Interactive Website
(2)
Animation
(2)
Music Videos
Postproduction (Standalone)
(2)
Reality Shows
Talk Shows
(2)
Theatrical Stage Productions
Trailers
Webisodes
(1) Stop motion animation qualifies. (2) Case-by-case; Contact the film office to evaluate project criteria. (3) Qualifies if produced for national distribution. (4) Qualifies only if in conjunction with a film shot in-state. (5) May qualify under the Digital Media and Software program. (6) Qualifies if produced for theatrical distribution or broadcast. (7) Qualifies under the commercial production tax credit program. (8) One day of principal photography within this jurisdiction is required in order to qualify for postproduction standalone. (9) Qualifies if filmed and produced at a nonprofit arts and cultural venue receiving state funding. (10) Qualifies under the Digital Media Production tax credit if the content is solely created for entertainment purposes; video games may qualify. (11) Not available at the time of publication.
Oregon Incentives
| Incentive Rates | OPIF 25% Nonpayroll Spend (1) OPIF 20% Wage (1) +10% Outside Metro Zone (2) GOLR (3) +6.2% |
| Type of Incentive | Rebate |
| Per-Project Incentive Cap | 50% of Annual Funding No Cap |
| Minimum Spend | $1M |
| Funding Cap | $20M Per Fiscal Year (7/1 – 6/30) NA |
| Qualified Labor | 1st $1M of Each Resident & Nonresident |
| Loan-Out Withholding/Registration Required | No / Yes |
| Screen Credit | Yes |
| Audit Required | No (4) |
| Sunset Date | 12/31/29 12/31/29 |
| Enacted Bill Number | H 2191 H 3367 S 1507 H 3010 H 2433 S 1524 |
(1) Oregon Production Investment Fund (OPIF)—25% on goods and services (not including wages), 20% on qualified resident and nonresident wages. (2) If at least 6 days and at least one more day than half the total shoot days in Oregon are shot outside the Portland Metro Zone, a 10% uplift on overall OPIF is available, or a travel and living rebate is available for projects based inside the Portland Metro Zone which shoot outside the Portland Metro Zone as “distant locations”. (3) Greenlight Oregon Labor Rebate (GOLR)—A rebate equal to the Oregon income tax withheld (6.2% maximum). (4) The rebate may be reduced by the cost incurred in obtaining an outside audit.