The Ohio Motion Picture Tax Credit provides a refundable tax credit against the corporate franchise or income tax for motion pictures produced in Ohio.

For Whom

Eligible productions must spend a minimum of $300,000 in the State of Ohio and may include:

• Feature-length films


• Documentaries (long-form, specials, miniseries, series and interstitial television programming)


• Interactive websites


• Sound recordings


• Videos


• Music videos


• Interactive television


• Interactive games


• Videogames


• Commercials


• Any format of digital media

The Ohio Motion Picture Tax Credit provides a refundable tax credit that equals 30 percent of in-state spending and wages on eligible productions.

Tax rebate of 30% on all qualifying Ohio expenditures, with a minimum spend of $300,000. $40 million annual cap. No per-project cap.



For more information, visit http://www.clevelandfilm.com/incentives/