Ohio film tax incentive

What Ohio actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Minimum $300,000 in eligible Ohio expenditures per project (or per Broadway theatrical production). Production must be entertainment content created in whole or part in Ohio for public distribution/exhibition. Eligible expenditures (made after 6/30/2009) include cast & crew wages, accommodations, set construction/operations, editing, photography, sound, lighting, wardrobe, makeup, film processing, special/visual effects, music, location fees, and purchase/rental of facilities and equipment consumed in Ohio. Broadway theatrical = pre-Broadway, long-run (5+ weeks, avg 6+ performances/week), or tour-launch production directly associated with NYC's Broadway theater district, performed at a qualified Ohio production facility. Must secure financing for >=50% of total budget. Production must commence within 90 days of certification. Excluded: news/weather/financial reports, sporting/current events, awards/gala shows, fundraising-only productions, product-marketing/in-house corporate, political advocacy, and 18 U.S.C. 2257 content.

• Pilot
• Commercial
• Miniseries
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Streaming / SVOD
• Soundtrack / Music
• Video Game / Interactive

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

Best case here: Ohio 30% + Columbus up to 10% ≈ 40% combined — each on its own definition of qualified spend.

• Columbus Motion Picture Incentive (CMPI)

  Up to 10% of qualified spend incurred within Franklin County (ATL pay above $50,000 per individual and marketing/advertising excluded; pre-approval spend excluded). Narrow-eligibility: min $150,000 Franklin County spend, 75% of crew resident in Franklin or bordering counties, 50%+ of shoot days there, 3 local university interns, 50% financing proof. Capped $30,000/project from a $120,000 total 2026 fund; competitive scoring, paid after audit/receipt review. Separate from and in addition to the state 30% credit (different payer; no double count).

  Minimum spend: $150,000 qualified spend within Franklin County

  10%

How to apply

Apply online through the Ohio Department of Development (ODSA) portal (development.my.site.com/ODSA). Applications are accepted on a rolling, year-round basis (as of Sept 2025), time-stamped, and held in the order received. You must apply and be certified as a tax-credit-eligible production BEFORE incurring eligible expenditures. Review/award order: (1) TV series or miniseries first, then (2) all others by submission date/time. Submission requires: applicant entity registered with the Ohio Secretary of State; Ohio production office address; production/post-production date ranges; total production budget and budgeted eligible expenditures; % of project shot in Ohio; level of Ohio-resident cast/crew employment; script synopsis and shooting script; creative elements list; documentation of financing for at least 50% of total budget (investment intent letter acceptable); estimated tax-credit value and economic impact. Non-refundable application fee = lesser of $10,000 or 1% of estimated credit value (due before certification). After award, file a 90-day reviewable progress report and an independent CPA report. Questions: askohiofilm@development.ohio.gov.

Common questions

What is the Ohio film tax incentive rate?

Ohio offers 30% on qualified in-state spend through the Ohio Motion Picture & Broadway Theatrical Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Ohio film incentive?

$300,000 per project (Ohio eligible expenditures); $300,000 per Broadway theatrical production. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Are there city or county film incentives in Ohio?

Yes — Columbus Motion Picture Incentive (CMPI). Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Ohio film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.