Oregon

Rate
25% (vendors) + 20% (payroll) + 6.2% GOLR
Credit Type
Cash Rebate
Min. Spend
$1,000,000
Cap
$21.2M/year (OPIF)
Project Cap
None
Budget Template
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What Films Were Shot in Oregon?
Oregon has attracted major film and television productions with its 25% (vendors) + 20% (payroll) + 6.2% GOLR cash rebate. Notable productions filmed in Oregon include Twilight, The Goonies, One Flew Over the Cuckoo's Nest, The Twilight Saga: Breaking Dawn, Part 1, The Twilight Saga: Breaking Dawn, Part 2, and 1 more.
Filming in Oregon
Behind the scenes of productions shot on location across Winnipeg and Manitoba.

Kindergarten Cop
Photo: ©Universal Pictures

Kindergarten Cop
Photo: ©Universal Pictures

One Flew Over the Cuckoo's Nest
Photo: ©Fantasy Films / United Artists

One Flew Over the Cuckoo's Nest
Photo: ©Fantasy Films / United Artists

Sometimes a Great Notion
Photo: ©Universal Pictures

Sometimes a Great Notion
Photo: ©Universal Pictures

The Goonies
Photo: ©Warner Bros. Pictures / Amblin Entertainment

Twilight
Photo: ©Summit Entertainment
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.
Last updated April 14, 2026









































































































































































































































































































Budget Templates
Applying for the credit?
Use our budget templates to organize qualified expenses into the proper chart of accounts.
Browse TemplatesFilm Office
255 Capitol Street NE, Suite 200 Salem, OR 97310
Phone: 503-229-5832







