Oregon

Oregon's Two-Part Cash Rebate System

Oregon's screen incentive system is built around two complementary programs administered through Oregon Film: the Oregon Production Investment Fund (OPIF) and the Greenlight Oregon Labor Rebate (GOLR). Both are available to projects spending more than $1 million in Oregon and together they can rebate 26.2 percent of payrolled labor working in the state and 25 percent of goods and services bought or rented from Oregon-registered companies.

Oregon Production Investment Fund (OPIF)

• 25% rebate on Oregon-based goods and services
• 20% cash payment on payroll wages paid to production personnel working in Oregon
• Minimum spend: more than $1 million in Oregon
• Uncapped annual fund for qualifying projects

Greenlight Oregon Labor Rebate (GOLR)

• Up to 6.2% cash rebate on Oregon-based payroll, subject to the production paying in at least 6.2% in Oregon withholding taxes
• Can be combined with OPIF for an effective rebate of 26.2% on qualifying production payroll
• Uncapped annual fund for qualifying projects spending more than $1 million in Oregon

Strategic Notes for Producers

Oregon is best understood as a two-part cash rebate ecosystem designed to reward both local purchasing and locally taxed payroll. The programs work together and are presented by the state as fast-turnaround and production-friendly.

Oregon therefore competes less by advertising one massive headline percentage and more by offering a practical package that meaningfully reduces both vendor spend and payroll costs for projects genuinely based in the state. The uncapped structure of both programs is a meaningful advantage over capped allocation states, as productions do not need to compete for a limited annual pool.

Frequently Asked Questions

What is the Oregon film rebate?

Oregon offers a 25% (vendors) + 20% (payroll) + 6.2% GOLR rebate, structured as a Cash Rebate, with an annual program cap of $21.2M/year (OPIF). The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Oregon film rebate?

The Oregon rebate is 25% (vendors) + 20% (payroll) + 6.2% GOLR, structured as a Cash Rebate. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Oregon film rebate?

Productions must meet a minimum spend threshold of $1,000,000 in Oregon to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Oregon film rebate?

Yes. The Oregon program has a program-wide cap of $21.2M/year (OPIF) and a per-project cap of None. Productions should apply early, as allocations can be limited.

How do I apply for the Oregon film rebate?

Productions typically apply through the Oregon film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.