Film, TV & Media Incentives

Oregon's Film & Media Incentive 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.

There are two main incentive programs in Oregon: The Oregon Production Investment Fund (OPIF) and the Greenlight Oregon Labor Rebate program (GOLR). Both of those are available to projects spending more than $1M here in the state and, combined, they rebate 16.2% of payrolled labor working in the state and 20% of goods and services bought or rented from Oregon registered companies.

You can find our more about these programs via the dropdown menus below.

Non-scripted or "reality" programs and commercial production do not qualify for the OPIF program but those types of projects may qualify for GOLR.

In addition, as part of the OPIF program, we also offer two other incentive programs - the “local” OPIF (or L-OPIF) and the “regional” OPIF (or R-OPIF).

L-OPIF can be utilized by projects spending less than $1M (down to $75k) in the state but they need to be projects being produced by local producer or production company and are utilizing at least 80% Oregon residents as their speaking cast + crew.

R-OPIF is available to any OPIF or L-OPIF participating project that is shooting some or all of its production outside of the Portland Metro Area.

Although both programs do not sunset until 2030, the OPIF program is capped each year at $20M and often runs out. We encourage all interested parties to contact us about the application process early and send us a budget so we can get a projection of possible rebates to weigh against the project’s schedule and the available funds in the OPIF program.

  • Production in Oregon After COVID-19

    Gov. Brown has declared Oregon "100% open for business" as of June 30, 2021, however there is a statewide indoor mask mandate as of August 11, 2021 and an outdoor public events mask mandate as of August 27, 2021.

    Production is, and has been, welcomed here in the state. We do recommend that productions adhere to a proscribed Health & Safety plan that is mindful of community impact on their cast, crew and their location choices and reflects the mandates currently in place at the federal, state and local level.

    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. This is particularly true for Oregon State Parks.

    It is important to note that unions, guilds, local businesses and other jurisdictions may still put further mandates and/or restrictions in place and/or choose to not issue permits or permissions to shoot at their discretion, as has been the case through this pandemic. As an example, Oregon now has a statewide mask mandate.

    The OMPA has published a set of Production Protocols that has been developed in conjunction with the local production community and updated as new information is released.

    In addition the unions/guilds have recently updated their joint "Return to Work" Agreement that revises recommendations and requirements for fully vaccinated people and testing for on-set safety.

    You can find a list of current testing and medical support resources here. Please let us know if there are more resources we should be adding to this list - it is updated regularly.

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

    Thank you.

  • Incentives - Important to Note

    It's also important to note that OPIF, L-OPIF 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.


    We cannot accept an application until a project can show it is fully funded but we are always happy to review and tag a project budget whenever there is one available. In fact, a budget review is always the first step.

    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%.


  • Diversity, Equity & Inclusion Requirements

    Recent legislation now effects both the application and the audit process for the OPIF program. Every incentive participating company is required to have a written diversity, equity and inclusion policy to hire or contract with individuals from underrepresented groups as of the date on which the company submits an application for reimbursement. In accordance with that written policy, each company must actively engage in good faith efforts to hire or contract with individuals from underrepresented groups for the production. This written policy needs to be submitted during the application process and then adhered to during the hiring, prep and production periods. The tracked groups include women, BIPOC, LGTBQ+, Veterans, Recent Immigrant and Living with a Disability amongst others.

    Productions are also required to have a written Harassment Reporting policy and procedure that is distributed to all employees.

    Here is a document containing links to samples and guidelines for DEI and Anti-Harassment policies.

    In addition each company is required to report diversity statistics for all employee hiring related to the production to Oregon Film during or after completion of the production.

    There are two options for this -

    1) here’s a link (https://forms.gle/fCdczu9c7cdoNUPW7) to an individual questionnaire that employees can fill out to self-identify when they complete their start forms and

    2) here’s a company wide reporting form (https://forms.gle/kYq7UQQDBxsLryKP6) that the company applicant can use to report overall numbers to us during the audit.

    These forms have also been given to many of the payroll companies that work with productions in Oregon (e.g. Cast & Crew, EP, Media Services, Greenslate), but it is up to the production to request them to be added to their production’s start paperwork, if desired.

    We also have a fillable PDF that can be distributed to crew on an individual basis. That can be found here.

  • FAQs, Audit Requirements & What NOT to Do
    Here are some of the most FAQs on our incentive programs, as well as Filing Your OPIF Rebate Audit Paperwork: What NOT to Do and Minimum Rebate Audit Requirements.

  • 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 $20million for the July 1 to June 30 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 (GOLR)

    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 annual OPIF fund.

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

    “Regional” Oregon Production Investment Fund (R-OPIF). This 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 L-OPIF programs. It cannot be utilized on its own.

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

    R-OPIF is a capped annual fund equal to 3% of the overall OPIF fund.

    There are two mutually exclusive sections to the R-OPIF 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, R-OPIF 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 R-OPIF 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, R-OPIF allows for an additional 10% to be added to the project’s overall OPIF or L-OPIF 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 L-OPIF - that award will have 10%, or in this case $10,000, added to it from the R-OPIF program for a total of $110,000 of incentives being awarded to the production.

    R-OPIF Administrative Rules »

    R-OPIF FAQs »

    R-OPIF 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 $20million 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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