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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
From the bustling streets of Oklahoma City and Tulsa to the serene beauty of Broken Bow Lake and the Wichita Mountains, Oklahoma is home to picture-perfect locations and production-friendly weather.
Couple the state’s natural beauty with its growing production infrastructure and robust Oklahoma film incentives program and it’s easy to see why so many projects have decided to film in Oklahoma.
In just the last few years, feature films including Minari, Killers of the Flower Moon and Twisters along with television series Reservation Dogs and Tulsa King have all benefited from the support offered by the Sooner State and especially from Oklahoma film incentives.
In Oklahoma, these productions also get a boost from the state’s affordable production costs, experienced local crews, and the assistance of the Oklahoma Film + Music Office.
In fact, Oklahoma Film’s unique Film Friendly Community Program promotes production throughout the Sooner State by encouraging a number of local film incentives that complement the state’s overall incentive program.
We’ll cover these additional Oklahoma film incentives in just a bit, but first let’s take a look at the main Oklahoma production incentive program.
Oklahoma film incentives date back to 2001 when the state introduced the Compete with Canada Act to counter the flow of productions moving north for better incentives.
Over the ensuing decades, Oklahoma’s production incentives gradually evolved, attracting a trickle of production to the state and slowly growing Oklahoma’s entertainment infrastructure.
Then in 2021, the Filmed in Oklahoma Act fully revamped Oklahoma film incentives, transforming the state into the production hub it is today.
With expanded funding, increased incentives, and new uplifts for qualified production, the upgraded program has been a runaway success. In less than five years, these new Oklahoma film incentives have generated over half a billion dollars in local investment by encouraging an influx of production.
For projects flocking to the Sooner State, the benefits are obvious: Oklahoma’s retooled production incentives can offer significant savings to qualified productions.
At their core, Oklahoma film incentives provide a 20% to 30% rebate on qualified production expenditures incurred in the state of Oklahoma.
As a production rebate, the incentive is different from say an Oklahoma film tax credit. For productions, this can be an important distinction.
Film tax credits, which are offered as incentives by many other states in the country, offset a production company’s in–state tax liability.
Rebates, on the other hand, are more like “buckets of cash,” as Wrapbook’s Vice President of Sales & Production Incentives Ryan Broussard puts it, that can be accessed by productions that meet certain requirements.
Foremost among Oklahoma’s film rebate requirements, productions must spend at least $25,000 in the state and have a total project budget of $50,000 or more in order to qualify for Oklahoma film incentives.
The program is supported with $30 million in funding per fiscal year and does not have an individual project cap, meaning that productions of any size can benefit provided they meet the program’s minimum spend requirement.
Further, the program’s $30 million in annual funding is allocated according to project size. $7,500,000 is allocated for productions with less than $7,500,000 in Oklahoma spending, and the remaining $22,500,000 is allocated for productions that spend $7,500,000 or more.
Oklahoma is also one of a few states that offers a stand-alone post-production rebate for projects that conduct post-production work within the state. So even if you filmed in a different state, you may still be able to earn Oklahoma film incentives for post-production.
A wide range of productions can qualify for Oklahoma's film tax incentives, including:
If your project falls into one of these categories, congratulations! You’re on your way toward securing an Oklahoma film rebate.
In order to maximize your overall return, it’s important to understand which production expenses qualify for a rebate and how much you can potentially earn back for each expense.
Most production expenses incurred within the state of Oklahoma can qualify for Oklahoma film incentives.
Qualified expenditures include everything from cast and crew payroll to physical production expenses like location fees, vendor services, rentals, and prop and wardrobe purchases.
To get a sense of how much your production can save, let’s break qualified expenditures down into two categories: payroll and production spend.
The first, and often largest, portion of production expenditures include cast and crew payroll.
In Oklahoma, your rebate for payroll expenses will depend on both the residency status and position of eligible cast and crew.
All Oklahoma residents, both above-the-line and below-the-line, qualify for a 30% rebate, whether they’re paid via loan-out company or as an employee via payroll.
Interestingly, Oklahoma also grants a 30% rebate for former state residents that meet specific criteria.
If a member of your cast and crew qualifies as an “Oklahoma Expatriate”—meaning they’ve previously resided in Oklahoma for at least one year but do not currently reside in Oklahoma—then their wages are eligible for the 30% rebate.
In order to qualify, expatriates must fill out a Declaration of Expatriate Status Form. There is no cap on how many expats a production can use, or how much in expat wages a production can qualify.
Compensation paid to above-the-line nonresidents can also qualify for up to a 30% rebate, but they must be paid via personal loan-out company.
These loan-outs will very likely be registered outside of Oklahoma, so it’s crucial to plan ahead, as out-of-state loan-outs must register with the Oklahoma Secretary of State’s Office in order for payments to qualify.
Qualified payments to above-the-line nonresidents also cannot exceed 25% of your projects total qualified spend. For example, if you’re shooting a movie with $10 million in qualified Oklahoma spending, no more than $2,500,000 in payments to out-of-state ATL cast and crew can qualify for a rebate.
Below-the-line nonresidents qualify at a flat 20% whether paid via loan-out company or as an employee via payroll. Payments to below-the-line nonresidents are not eligible for bonuses (Oklahoma offers a number of stackable bonuses that can boost your rebate; we’ll talk about these in just a second).
Finally, contract employees paid via 1099 do not qualify as a labor expense under any circumstances in Oklahoma.
Physical production expenses will comprise the other portion of your rebate’s qualified expenditures. Most physical production spend incurred in the state qualifies for the base rebate of 20%.
Eligible production expenses include equipment rentals, location fees, set construction, wardrobe, props, travel, and accommodations. All qualified expenditures must be incurred from vendors with a physical presence in Oklahoma in order to qualify.
A list of all production expenditures that qualify for Oklahoma film incentives can be found here.
Along with the base 20% rebate, Oklahoma film incentives include a number of bonuses that can raise your total rebate as high as 30%. These bonuses include:
These bonuses can be stacked together to achieve a maximum rebate of 30%.
As we mentioned earlier, Oklahoma is one of a few states in which projects conducting only post-production can qualify for incentives.
Oklahoma’s stand-alone post-production incentive offers a 20% base rebate for post-production projects that spend at least $25,000 in the state and have a budget of at least $50,000.
Many of the requirements for the post-production incentive are the same as for the main incentive, however payroll rebates are slightly different.
Nonresident above-the-line labor does not qualify. Nonresident below-the-line labor qualifies for a 20% rebate, but eligibility is limited to full time college students and active military stationed in Oklahoma or involved in a restorative workforce program.
Additionally, there is only one bonus for post-production projects and it is reserved for work on television projects. TV projects can receive an additional bonus of 2% for post-production on a pilot and 5% for post-production work on a full series.
The application for the stand-alone post-production incentive is separate from the application for Oklahoma’s main incentive program and can be found here. Applications for the stand-alone post-production incentive must be submitted at least 14 days before the start of post-production in Oklahoma.
Securing Oklahoma film incentives requires some planning, so that you can be sure your project meets all the program’s requirements before rolling camera. These requirements are designed to maximize economic impact while keeping the process straightforward for producers.
First, there’s the minimum spend requirement. To qualify, productions must spend at least $25,000 on eligible expenses in Oklahoma and have a total project budget of $50,000 or more. This ensures that even smaller projects can benefit from the program while still making a meaningful contribution to the state’s economy.
Proof of funding is another critical checkpoint. Fifty percent of your financing must be secured at the time of application with 100% in place no later than 30 days before principal photography begins.
For projects filming in Oklahoma, you’ll need to shoot at least one full day of principal photography in the state. If you’re a TV production hoping to qualify for the 2% pilot bonus or the 5% season bonus, at least 75% of the pilot or season must be filmed in Oklahoma to claim that extra bump.
Once the cameras stop rolling, an independent certified public accountant (CPA) audit is required to verify qualified expenditures. The Oklahoma Production Directory provides a list of approved CPAs to streamline the process.
If you’re working with out-of-state loan-out companies, they must register with the Oklahoma Secretary of State so that their payments qualify for the rebate.
One standout feature of Oklahoma’s program is its apprenticeship requirement, aimed at developing the state’s production workforce. Depending on your budget, you’ll need to bring on a set number of apprentices:
For every required but unfilled apprentice position, 0.5% will be deducted from your base rebate, making it worth your while to invest in local talent. You can also find qualified apprentices on the Oklahoma Production Directory.
Projects without major studio backing or fully confirmed financing will also need a completion bond—a common industry practice that protects both the state and the production.
Finally, don’t forget to give credit where it’s due. All productions receiving the rebate must feature the “Filmed in Oklahoma” logo in the end credits, ensuring the state gets recognition for supporting your project.
By ticking these boxes, you’ll not only qualify for Oklahoma’s film tax incentives but also set your production up for success while boosting the state’s growing film economy.
The application process for Oklahoma film incentives breaks down into six phases that follow your production schedule. Here’s a step-by-step guide to ensure your production stays on track and maximizes its rebate.
Applications must be submitted no less than 45 days before the start of principal photography and no more than one year prior to pre-production. This window ensures the Oklahoma Film + Music Office has ample time to review your project for eligibility.
At the 45-day mark, you'll need to provide:
Productions aiming to take advantage of the Multi-Film Deal Bonus should also be prepared to outline how the project fits into a broader slate of productions planned for Oklahoma.
No less than 30 days before principal photography, you'll need to show:
This stage is crucial for demonstrating that your project is ready to move forward without financial obstacles.
Ten days before principal photography, you’ll need to submit certificates of insurance, ensuring your production is fully covered. Required certificates include:
Failure to provide these documents on time can delay or jeopardize your eligibility, so it’s wise to coordinate with your production team and insurance provider well in advance.
Once filming begins, your production must include the Oklahoma Film + Music Office on the daily call sheet distribution list. This ensures transparency and keeps OF+MO informed of your progress.
Keep in mind that after you’ve pre-qualified through the initial application and entered production, all spending must occur within two years to remain eligible for the rebate.
Once you’ve wrapped, it’s time for the final application. Within 90 days of project completion (or the last qualified expenditure, if later), you must submit your Final Application via the Oklahoma Film Office website. This final package includes:
Remember, the CPA audit is a non-negotiable requirement and serves as the final checkpoint before your rebate can be processed.
Once your final application is reviewed and the CPA audit is accepted, the state will process your rebate. Hooray!
The program is not first-come, first-served. Acceptance is determined on a case-by-case basis and simply meeting the program’s requirements does not automatically guarantee funding.
In addition to the state’s robust film rebate program, several communities across Oklahoma offer regional incentives that can further stretch your production budget.
These programs, offered by municipalities and tribal nations, can be stacked with the Filmed in Oklahoma Act to maximize savings. Here’s a breakdown of the most notable regional incentives.
The Bethany Economic Development Authority (BEDA) Film Incentive provides a 10% rebate for qualifying productions, including feature films, television projects, and commercials. To qualify, productions must meet minimum spend requirements and shoot within Bethany city limits.
For full details and application instructions, visit the BEDA Film Incentive page.
The Broken Arrow Film Incentive offers a 10% rebate on qualified production spending within city limits. Additional perks include incentives for lodging and production office rentals in Broken Arrow.
The incentive is open to feature films, television series, and commercials that meet specific spending thresholds. Learn more about the program and how to apply here.
The Cherokee Nation Film Incentive provides a 10% to 25% rebate for qualified expenditures within the expansive and beautiful 14-county Cherokee Nation Reservation. Productions must spend at least $50,000 in Oklahoma, with $25,000 or more spent specifically within Cherokee Nation boundaries to qualify.
This program offers up to $1 million in annual funding and can be combined with Oklahoma’s statewide incentives. For more details, visit the Cherokee Nation Film Office.
The Muskogee Film Incentive Program offers a 10% rebate for qualified productions filming within Muskogee city limits and surrounding areas.
Eligibility varies by project type:
The program has an annual allocation of $75,000, with funds awarded on a first-come, first-served basis until the fiscal year's end.
For more information on the Muskogee incentive and to apply, check out their application here.
The Oklahoma City Film Incentive Program offers rebates ranging from 5% to 10% of qualified expenses for both production and post-production activities. Eligible expenses include hotel stays, catering, set construction, editing, and more.
For more information and to apply, visit the Oklahoma City Film Office.
The city of Yukon, Oklahoma offers a 10% rebate designed to attract feature films, television series, and commercials to Yukon.
Eligible commercials productions can receive up to $5,000 back through the Yukon rebate, while qualified televisions series can see rebates of up to $10,000 and features can receive up to $20,000.
For more information on the Yukon Film Incentive program, including how to qualify and apply, visit the Yukon Film Office.
Oklahoma film incentives, paired with the state’s diverse landscapes and production-friendly infrastructure, make it one of the most competitive filming destinations in the United States.
With a base rebate of 20%, stackable bonuses that can push your return up to 30%, and no per-project cap, the Filmed in Oklahoma program offers significant savings for productions of all sizes.
Add in regional incentives from cities like Bethany, Broken Arrow, and Muskogee, as well as the Cherokee Nation Film Incentive, and it’s easy to see why more filmmakers are choosing the Sooner State to bring their stories to life.
Ready to roll? Head to Wrapbook's Production Incentive Center to explore how Oklahoma’s incentives stack up against other top filming destinations. Then, start planning your next production in Oklahoma—and watch your budget go further while you capture the heartland on screen.
Oklahoma, with its wide-open prairies and rich cultural heritage, has quietly become one of the most enticing destinations for film and television production in the United States. A large part of the Sooner State’s appeal: its competitive film incentives.
Productions can unlock substantial savings through Oklahoma’s generous rebate program designed to stimulate the state’s film industry while creating local jobs. In this guide, we'll break down Oklahoma film incentives—what they entail, who qualifies, and how to apply—so you can make the most of your production budget while filming in the heartland.
Before we take a look at all that Oklahoma film incentives have to offer, we invite you to check out Wrapbook's Production Incentive Center.
An indispensable resource for filmmakers and production companies, the Wrapbook Production Incentive Center provides detailed, state-by-state insights into film tax incentives across the country, including the attractive options available in Oklahoma.
With tools like the State Incentive Map, you can easily navigate the complex incentive landscape to identify programs that match your needs. With the Incentive Comparison Tool, weigh the requirements and benefits of different incentives against each other to determine the best location for your next shoot.
No matter where you decide to film, Wrapbook’s Production Incentive Center is here to help your production make the most out of incentives savings.
