Oregon film tax incentives
Cash rebateUp to 25%
Oregon offers a 25% cash rebate.
At a glance
- Program type
- Cash rebate
- Base rate
- 25%
- Minimum spend
- None listed
- Annual program cap
- $20,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Neither
- Application required
- Yes
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Payroll rebate (up to 26.2%)Amount not specified in source
Payroll rebate runs up to 26.2% — MANUAL REVIEW.
Estimate your credit
Green Room's free estimator applies Oregon's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.