Ohio Motion Picture Tax Credit Columbus Film Incentive CMPI: Stacking State and Local Credits for Maximum Production Value
Columbus, Ohio offers a production incentive structure that is unique in the state: a stackable combination of the Ohio Motion Picture Tax Credit (OMPTC) at the state level and the Columbus Motion Picture Incentive (CMPI) at the local level the first and only local film incentive in Ohio. The Ohio motion picture tax credit Columbus film incentive CMPI architecture creates a layered financial framework that, combined with the state’s new capital improvements credits and Ohio’s comparatively affordable production costs, makes Central Ohio increasingly competitive with established production markets. For anyone providing Columbus videographer services or evaluating Ohio as a production destination, understanding how these incentives stack is essential to maximizing production value in a market that the Ohio Department of Development is actively cultivating through more than $33 million in recent tax credit awards.
The Ohio Motion Picture Tax Credit: 30% Refundable
At the heart of Ohio’s production incentive structure is the Ohio Motion Picture Tax Credit, a 30 percent refundable tax credit on all qualifying in-state production expenses, both above-the-line and below-the-line. Administered by the Ohio Department of Development’s Film Office (located at 77 South High Street in Columbus), the OMPTC has generated more than $1.38 billion in economic impact and created over 7,092 full-time equivalent jobs since its inception. In January 2025, the state awarded more than $26 million in tax credits to 14 film and television projects encompassing four TV series, nine feature films, and one documentary with total production expenses exceeding $138 million and $87 million in total eligible production expenses, expected to create 197 full-time jobs.
In 2023, Ohio officials enhanced the program by increasing annual funding and adding a new $25 million infrastructure incentive to support construction of studios and facilities. The Ohio Film and Theater Capital Improvements Tax Credit Program (OFATCI), launched alongside the OMPTC expansion, awarded more than $7.3 million to four capital improvement projects in its initial round, supporting the renovation and construction of production and post-production facilities across the state. Governor Mike DeWine framed the investment as building an industry rather than merely supporting individual productions, emphasizing job retention as a long-term economic strategy.
The Columbus Motion Picture Incentive: Ohio’s Only Local Credit
The Columbus Motion Picture Incentive (CMPI), administered by Film Columbus through the Greater Columbus Arts Council, is the first and only local film incentive in Ohio. The CMPI offers qualifying productions a 10 percent cash rebate on spending within Franklin County, with award amounts anticipated to range from $15,000 to $40,000 based on available Film Columbus funding. To qualify, productions must incur at least $150,000 in qualified expenses within Franklin County, maintain a crew composition in which at least 75 percent are residents of Franklin County or bordering counties, film at least 50 percent of their production days within Franklin County or bordering counties, and provide an estimated economic impact analysis using the AFCI formula.
The CMPI is stackable with the Ohio Motion Picture Tax Credit, meaning a qualifying Columbus production can access both the 30 percent state credit and the 10 percent local rebate. Eligible projects include feature-length narrative films, documentaries, long-form specials, miniseries, series, television programming, music videos, and television pilots. The incentive is designed to fuel growth in Central Ohio specifically by encouraging productions to hire local talent, utilize regional resources, and film within the area. Four new productions were approved for CMPI incentives in August 2025, with three also receiving OMPTC awards demonstrating the stackable model in practice.
The Competitive Landscape and Growth Potential
Ohio’s film and television production industry currently generates approximately $300 million in annual economic impact statewide, a figure that advocates believe dramatically understates the state’s potential. Legislation including Senate Bill 4 has proposed an uncapped tax credit modeled on Georgia’s program, which saw spending rise to nearly $10 billion annually within four years of implementation. The Ohio Motion Picture Tax Credit now extends support to animation, game development, and distribution, reflecting the expanding definition of the content production industry. Combined with Columbus’s cost advantages affordable goods, services, and accommodations relative to coastal production markets the incentive structure creates a compelling financial case for productions that can access Ohio’s diverse geography without the premium pricing of established production hubs.
