Filming Incentive · United States state

Oregon film tax incentive

Oregon offers 25% (vendors) + 20% (payroll) + 6.2% GOLR as a cash rebate, with a minimum qualifying spend of $1,000,000. That ranks #52 of 79 jurisdictions in this directory by base rate.

Rate

25% (vendors) + 20% (payroll) + 6.2% GOLR

Credit type

Cash Rebate

Min. spend

$1,000,000

Rank by base rate

#52 of 79

Checked against official sources 23 July 2026

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

Estimated credit

$250,000

at 25% of $1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

25% cash rebate on Oregon-based goods and services, plus 20% on payroll, funded through the Oregon Production Investment Fund.
The Greenlight Oregon Labor Rebate adds up to 6.2% of wages for projects over $1 million, taking in-state payrolled labour to roughly 26.2%.
Oregon charges no sales tax, an immediate saving of 7-8% or more on goods and services before any rebate.
Local and regional variants of the Production Investment Fund operate alongside the statewide program.

Sources

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.

How Oregon compares

Other U.S. states in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Puerto Rico	40% on expenses + 20% on non-resident crew	Transferable Tax Credit (Act 27)	None specified
California	35% base (up to 45% with uplifts)	Refundable (90% paid over 5 years)	$1M qualified California spend
Illinois	35% (resident/vendor/post); 30% non-resident labor (max 13)	Transferable Tax Credit	$100,000 (30+ min); $50,000 (under 30 min)
Georgia	30%	Transferable Tax Credit	$500,000
Iowa	30%	Rebate (direct payment)	$500,000 qualifying Iowa spend; $1M total budget
Kentucky	30-35%	Refundable Tax Credit	$250,000 (film/TV) / $20,000 (docs/Broadway)
New Jersey	30% standard; up to 35-40% with studio partner bonus	Transferable Tax Credit (state purchase at 95% for 2026+ approvals)	$1,000,000 (film); $2,000,000 (digital media)
New York	30% base (40% upstate counties)	Fully refundable	$1M qualified NY spend ($500K upstate)