Film, TV & Media Incentives

Oregon Incentives Programs

Our media incentive programs can rebate 20% of your Oregon-based goods and services, and an additional cash payment of up to 16.2% of payroll wages paid to production personnel working in the state. More often than not, the turnaround of cash rebate payments is quick and efficient.

Unlike other states' programs, these incentives are cash rebates as opposed to tax credits. This enables us to deliver you a check quickly and efficiently. Additionally, Oregon's lack of any sales tax on goods and services can immediately save you 7 to 8%.

It's also important to note that OPIF, L-OPIF (formally "iOPIF") and R-OPIF funds ARE LIMITED and are allocated on a first-come-first-served basis but we accept applications on a "rolling basis" (i.e. there are no "best times to apply" or specific application deadlines). So please contact us about the application process early. In addition, a project wishing to qualify for any of these programs needs to apply for their incentive programs PRIOR TO starting pre-production and spending funds in Oregon.

First, look at some of the most FAQs on our incentive programs, as well as Filing Your OPIF Rebate Audit Paperwork: What NOT to Do, then select an incentive plan below for more detailed information.

**PLEASE NOTE THAT ALL APPLICATION FORMS ARE INCLUDED AS LINKS IN THE DROP DOWN MENUS BELOW** :

  • Production in Oregon After COVID-19

    Gov. Brown has laid out a Three Phase Reopening plan for Oregon. As of August 1, 35 of the state's 36 counties are open under either Phase 1 (5 counties) or Phase 2 (30 counties) while Umatilla county has recently been placed back under local "stay at home" order.

    Production is welcomed here in the state but all productions will need to adhere to the applicable elements of those general guidelines including social distancing, wearing masks and utilizing appropriate PPE.

    Permits are, in general, being issued but most agencies have had a staff reduction during the last few months and therefore permitting may take longer to obtain and/or be issued with additional stipulations or restrictions.

    On July 13 Gov. Brown implemented a statewide ban on all indoor social gatherings of more than 10 people. This includes birthday parties, book clubs, and potlucks that take place indoors. The ban does not include churches or businesses. Businesses are being asked to limit the number of individuals in the facility and focus on maintaining at least six (6) feet of physical distance between people. Each facility should use its total square footage to determine the maximum number of occupants for the entire facility. This provision applies to film and media production locations, sets and studios. In addition, as of July 22, the maximum indoor capacity limit for all venues is capped at 100 (this includes indoor shooting locations including studios and stages).

    We are requesting that all productions here in Oregon have a written Health & Safety Plan that lays out specific procedures and protocols that will not only allow the production to adhere to Gov. Brown's guidelines, but also help the production keep their cast and crew safe from the COVID-19 virus. This will be a requirement for productions participating in any of our incentive programs. Micro-budgeted projects should contact our office if you don't feel like you can afford required PPE.

    The OMPA has published a set of Production Protocols that has been developed in conjunction with the local production community that can be used by each project for guidance on developing a written H&S policy that all project specific cast, crew and production companies should agree to prior to commencement of production.

    In addition the unions/guilds have published "The Safe Way Forward" for on-set safety.

    Please ensure you use all of these resources to develop your own set of measures to keep your cast and crew safe.

    Thank you.

  • Oregon Production Investment Fund (OPIF)

    The Oregon Production Investment Fund offers qualifying film or television productions a 20% cash rebate on production-related goods and services paid to Oregon vendors and a 10% cash rebate of payroll'd wages paid for work done in Oregon including both Oregon and non-Oregon residents. The labor portion of this rebate can be combined with the Greenlight Oregon program for an effective labor rebate of 16.2%.

    A production must directly spend at least US $1million in Oregon to qualify. There is no per production cap.

    OPIF is a capped annual fund of $14million for the July 1, 2017 to June 30, 2018 fiscal year.

    Interactive media work & post production only work from Oregon-based companies can also qualify for the OPIF program, however, non-scripted work does not generally qualify - please contact us at shoot@oregonfilm.org for more information.

    It is also important for producers utilizing the Oregon incentives program to familiarize themselves with the state laws regarding Independent Contractors; which can be found on the Oregon Bureau of Labor and Industry website. Incentives cannot be paid to companies and projects which are in conflict with state laws.

    Oregonians: To find out more on how to contribute to the OPIF program, visit our Tax Credits Page

  • Greenlight Oregon Labor Rebate

    The Greenlight Oregon Labor Rebate offers productions a cash rebate of up to 6.2% of Oregon-based payroll subject to the project paying in at least 6.2% in Oregon withholding taxes. This rebate can be combined with the Oregon Production Investment Fund incentive for an effective rebate of 16.2% on qualifying production payroll.

    Greenlight Oregon is an uncapped annual fund available to qaulifying projects which spend more than $1million in Oregon.

    Commerical production work can also qualify for the Greenlight Oregon program - please contact us at shoot@oregonfilm.org for more information.

  • "L"OPIF (for "Locally Produced" productions)

    The "Local Oregon Production Investment Fund" (L-OPIF, formally "iOPIF") provides rebates of 20% of goods and services and 10% of Oregon payrolled labor for projects by Oregon producers who spend a minimum of $75,000, up to the first $1million of their spend. Other requirements will apply - such as the project must be produced by an Oregon Resident producer or an Oregon headquartered production company, and the principal cast & crew must be made up of at least 80% Oregon Residents.

    Interactive media work & post production only work from Oregon-based companies also qualify for the L-OPIF program - please contact us at shoot@oregonfilm.org for more information.

    It is also important for producers utilizing the Oregon incentives program to familiarize themselves with the state laws regarding Independent Contractors; which can be found on the Oregon Bureau of Labor and Industry website. Incentives cannot be paid to companies and projects which are in conflict with state laws.

    L-OPIF is a capped annual fund equal to 7.5% of the overall OPIF fund for the July 1, 2019 - June 30, 2020 fiscal year.

  • "R"OPIF (for "regional" production work)

    “Regional” Oregon Production Investment Fund (rOPIF). Effective from July 1, 2017, this new program further incentivizes both Portland-based productions to spend at least some of their shooting schedule outside of the “Portland Metro Zone” (which is defined as 30 miles from Burnside Bridge) as well as incentivizing productions to base themselves entirely outside of the Portland Metro Zone for the majority of their shoot. It is intended to be utilized by projects that are already applying for, and being accepted to, either the OPIF or iOPIF programs. It cannot be utilized on its own.

    Applications are available here and the administrative rules for the program are linked below.

    rOPIF is a capped annual fund equal to 3% of the overall OPIF fund beginning in the July 1, 2017 - June 30 2018 fiscal year.

    There are two mutually exclusive sections to the rOPIF incentive.

    The first applies to productions which are based within the Portland Metro Area (i.e. their main production office is located within those boundaries). For these productions, rOPIF will reimburse costs directly associated with the lodging, travel, fuel, meals and other costs directly incurred by having a crew working on "distant location." The rOPIF program allows a reimbursement of up to $200/day for each person traveling to and/or being put up at a “distant location” up to a cap of $10,000 per day and a per project overall cap of $50,000. So, if a production based in Portland travels for 3 days of work in, say, Grant’s Pass, they can receive up to $10,000/day, maximum, utilizing a reimbursement of up to $200/day for each person working in and/or staying overnight in Grant’s Pass, which could amount to $30,000 for the three days of work on that “distant location.”

    The second applies to productions which are based outside of the Portland Metro Area (i.e. their main production office is located outside of those boundaries). For these productions, rOPIF allows for an additional 10% to be added to the project’s overall OPIF or iOPIF award. So, if a project being produced entirely outside of Portland (with a minimum of 6 production days and at least 50% + 1 day of all of the production work being done outside of Portland) is expecting to receive $100,000 from OPIF or iOPIF - that award will have 10%, or in this case $10,000, added to it from the rOPIF program for a total of $110,000 of incentives being awarded to the production.

    rOPIF Administrative Rules »

    rOPIF FAQs »

    rOPIF Application »

  • Oregon Resident Tax Credit Auction

    OPIF Contribution for Tax Credit

    The Oregon Production Investment Fund (OPIF) receives money to provide the rebates by offering Oregon income tax credits to taxpayers who contribute to the fund. Residents receive a state tax credit that can be used for up to three years on their personal income taxes. The OPIF program is authorized to issue up to $14 million worth of tax credits per year.

    To find out more visit our Tax Credits Page

    Tax Credit Contribution Administrative Rules »

  • Taxation of Rebates
    IRS publication 525 regarding cash rebates (see page 29) addresses this. Essentially, if production companies are deducting the original expense from their taxes then receive a cash rebate from those expenses, the rebate is then taxable in some form.
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Oregon Governor’s Office of Film & Television • 123 NE 3rd Avenue, Suite 210 Portland, OR 97232 Phone: (971) 254-4020 • Email: shoot@oregonfilm.org
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