The Sooner State should be on the radar of any filmmaker looking to shoot in America’s heartland, as it offers one of the highest base rebate percentages in the nation at 35%. An additional 2% can be obtained by utilizing Oklahoma’s bustling music and recording scene in the production, and with a low minimum spend of only $50K (at least $25K of which must be local spend), even small independent films will find the Oklahoma incentive easily accessible. There are no caps for how much a single project may obtain in rebates, but keep in mind the program has an annual cap of $8 million, distributed on a first-come, first-serve basis.

An extremely wide breadth of filming locations can also be found among the 12 eco-regions, with everything from the trademark great plains and sweeping prairies to the unexpected lush forests, expansive plateaus and sand dunes. For any project coming to the state, film-friendly Oklahoma businesses are eager to offer up heartland hospitality to productions, big and small.

Oklahoma Film Enhancement Rebate Program

The Oklahoma Film Enhancement Rebate Program offers a cash rebate of 35-37% on qualifying Oklahoma expenditures to film and television productions filming in the state. The rebate is extended to film, television and commercial productions. The rebate currently has a $8 million rolling cap per fiscal year (July 1-June 30) and has been renewed through 2027. There is no per-project cap, but each production must have a minimum budget of $50,000 and spend $25,000 in qualified Oklahoma spend. Rebate funds are pre-qualified for eligible applicants on a first-come, first-served basis.

The rebate offers a base percentage of 35% on qualified Oklahoma expenditures. If a minimum of $20,000 is spent on music that has been recorded in Oklahoma by an Oklahoman or on Oklahoma music production costs, an additional 2% is added to the total rebate on qualified Oklahoma expenditures, for a total of 37%.

Qualifying Oklahoma expenditures subject to the rebate can be defined as taxable transactions conducted in Oklahoma and related to the production, to including:

  • Wages paid to Oklahoma talent and crew, including employer paid payroll taxes (SUI, FUI, FICA, and Workers Comp) and union fringe
  • Wages paid to below-the-line Oklahoma Expatriates (as defined in guidelines)
  • Wages paid to above-the-line loan outs and L.L.C.’s registered to do business with the Oklahoma Secretary of State’s Office (cannot comprise more than 25% of the total rebate). There is no loan out withholding
  • Story or screenplay costs paid to an Oklahoman or entity with an Oklahoma tax liability (also subject to 25% cap)
  • Expenditures for purchases through Oklahoma vendors
  • Lodging accommodations
  • Building and facility rental
  • Catering services, food and restaurant expenses
  • Equipment rental
  • Materials rental or purchase (including construction, operations, wardrobe and related services)
  • Location fees
  • Living expenses and per diem for Oklahoma filming dates (for both residents and non-residents)
  • Transportation and vehicle rental
  • Overnight courier services
  • Airfare for travel originating or landing in Oklahoma
  • Contracted services, including required third party CPA review by pre-certified Oklahoma accounting firm
  • Production insurance
  • Legal counsel
  • Payroll companies
  • Oklahoma music

The Oklahoma Film Enhancement Rebate Program statute is found in Oklahoma Statute Title 68 Section 3621 through 3626.

The production company must provide proof of complete financing prior to commencement of principal photography. Proof that 50% of funding is in place is due 60 days prior to the start of principal photography, and proof that complete funding is in place is due 30 days prior to the start of principal photography.

The production company must provide proof of general liability insurance with minimum coverage of $1 million, and a workers’ compensation policy pursuant to state law.

If the film is not bonded, no rebate money will be released until evidence is provided that all Oklahoma crew and vendors have been paid, along with evidence that there are no liens against any production company in the state of Oklahoma.

The project must have a minimum budget of $50,000 and spend a minimum of $25,000 in Oklahoma.

Film and television projects are required to include a screen credit to the Oklahoma Film + Music Office.

A third party CPA review of the rebate claim is required for all pre-qualified projects.

Projects deemed as child pornography in subsection A 1024.1 of Title 21 of Oklahoma Statutes, or as obscene material as defined in paragraph 1 of subsection B of section 1024.1 of Title 21 of Oklahoma Statutes, do not qualify for the Oklahoma Film Enhancement Rebate Program.

For information on applying for the Oklahoma Film Enhancement Rebate Program, please review the Oklahoma Film Enhancement Rebate Program Guidelines + Instructions for Application.

Have a question? Please review our FAQ page.

For additional questions about the Oklahoma Film Enhancement Rebate Program, please contact OF+MO’s Director, Tava Maloy Sofsky, or OF+MO’s Deputy Director, Jeanette Stanton, at 405.522.9635 or email at Tava.Sofsky@TravelOK.com or Jeanette.Stanton@TravelOK.com.

The Oklahoma Film + Music Office is pleased to accept applications for productions seeking to film in Oklahoma and utilize the Oklahoma Film Enhancement Rebate Program.

Once you have reviewed the Oklahoma Film Enhancement Rebate Program Guidelines and Instructions for Application, the following forms will serve as your official application.

Acrobat Reader or similar is needed to view PDF documents.

Reference Documents:

Eligibility Application Forms:

Supplemental Forms:

Final Application Forms:

*If you prefer to submit your Oklahoma Film Enhancement Rebate Application and other required documents via email or hand delivery using downloadable PDF forms, please contact Tava.Sofsky@TravelOK.com and Jeanette.Stanton@TravelOK.com.

Queue Anchor

Now Filming

The list below indicates the films that have been conditionally pre-qualified to utilize the Oklahoma Film Enhancement Rebate Program.

This list is subject to change based on compliance with the rebate guidelines.

The Woman at Jacob’s Well (37%)
Highway9 Films
September 1, 2016 – October 15, 2017

Operation Energon (35%)
Steelehouse Productions, Inc.
February 19 – June 8, 2019

Pioneer Woman (2019) (35%)
North Pacific, Ltd
April 27 – December 10, 2019

Treasure Lies (35%)
ii Films, LLC
June 7 – July 10, 2019

Translating God (35%)
Impact Productions
June 17-21, 2019

Sick Girl (35%)
Sick Girls, LLC
July 11-23, 2019

Southland (35%)
Southland Productions, LLC
July 12 – August 2, 2019

Minari (35%)
Minari, LLC
July 15 – August 24, 2019

Golden Arm (35%)
Golden Arm, LLC
July 15 – August 9, 2019

Veggie Tales Remix (35%)
Blue Evergreen Films, LLC
July 22 – December 30, 2019

Street Outlaws (Season 6) (35%)
Pilgrim Operations, LLC
July 24, 2019 – May 30, 2020

Dinosaur World (35%)
Dino World Productions, LLC
July 25, 2019 – January 1, 2020

Breaking Them Up (35%)
Breaking Them Up, LLC
August 1-24, 2019

Body Brokers (37%)
Broker Film, LLC
August 5-30, 2019

Full Out 2 (37%)
Mackie 9 Marketing Inc. dba Deverett Film Production
August 8 – August 31, 2019

FarmTruck & AZN (Season 1) (35%)
Pilgrim Operations, LLC
August 12 – December 13, 2019

Birdie (35%)
Jeenyus Entertainment, Inc.
August 19 – September 20, 2019

Wild Indian (35%)
Wild Indian, Inc.
August 20 – September 17, 2019

Paul’s Promise (37%)
FirePix Media
August 30 – September 15, 2019

Inhuman (37%)
Source Collective Media, LLC
September 3, 2019 – February 24, 2020

12 Mighty Orphans (37%)
Twelve Mites, LLC
September 5 – October 20, 2019

Ashby ’80 (35%)
Pretzel Pictures, LLC
September 23 – November 1, 2019

The Pink House (37%)
The Pink House, LLC
October 1 – November 15, 2019

SWAG – Students Without Any Game (37%)
19f Productions, LLC
October 1-31, 2019

Thirteen Minutes (37%)
IP 13 Minutes, Inc.
October 14 – December 6, 2019

Sage Alexander: Hall of Nightmares (37%)
Hall of Nightmares Movie, LLC
December 2, 2019 – May 31, 2020

Revised July 22, 2019

Exemption Anchor

Point of Purchase Sales Tax Exemption

The Point of Purchase Sales Tax Exemption exempts qualified film productions from paying sales tax on property or services related to the film production. There is no minimum budget or expenditure requirement to take advantage of this incentive. The state’s current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% and 4%.

This Point of Purchase Sales Tax Exemption cannot be used in conjunction with the Oklahoma Film Enhancement Rebate Program.

The Point of Purchase Sales Tax Exemption is facilitated by the Oklahoma Tax Commission. Download and complete the Point of Purchase Sales Tax Exemption form HERE (pdf). Submit to the Oklahoma Tax Commission by mailing the completed form to the following address:

Oklahoma Tax Commission
P.O. Box 26920
Oklahoma City, OK, 73126

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