Ohio Film and Production Insurance

OHIO Tax Credits

As-Of: June 2026 | Tax Credit: 30% non-refundable

Ohio offers 30% non-refundable tax credit on qualified in-state production expenses for all production types. The non-refundable structure limits practical value for single-project LLCs and out-of-state producers with minimal Ohio tax liability. Credits must offset direct Ohio state tax liability or be monetized through sale to other Ohio businesses—less efficient than refundable structures. The 30% rate is competitive, but the non-refundable mechanism reduces practical value by the effective discount required for credit sale. Ohio requires pre-certification and maintains annual funding allocations. Ohio’s locations include Cleveland’s urban character and industrial heritage, Columbus’ diverse settings, natural landscapes, and Great Lakes scenery. Production costs are moderate-to-low. Ohio has developing crew infrastructure, particularly in major markets, with emerging equipment rental facilities. For Midwest-based productions or those with Ohio corporate presence enabling direct credit utilization, the 30% credit may offer sufficient value. For pure incentive-driven decisions without location requirements, states with refundable structures offer better economics.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.