Oregon: tax incentives, credits and advisors
Oregon's state incentives include the Oregon Production Investment Fund cash rebate and an annual auction where any Oregon taxpayer can buy film tax credits at a discount.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Oregon incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Oregon film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Oregon Production Investment Fund | Rebate (cash) | Film and TV productions spending at least $1 million in Oregon | 25% of Oregon vendor goods and services; 20% of Oregon-work payroll (26.2% with Greenlight Oregon); $21.2 million annual fund | No (rebate) | Cash rebate | Active | Oregon Film, OPIF Last verified 2026-10-26 |
| Film and video tax credit auction | Credit (purchased at auction) | Individuals and businesses with Oregon income tax liability | Credits sold in $500 increments; minimum bid $450 (90%); 2026 auction ran Oct. 19-23 with 13,750 increments | Transferable: Yes; credits are sold to taxpayers at auction | No | Active; annual auction | Oregon DOR, Tax credit auction Last verified 2026-10-26 |
Oregon historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Special assessment for historic property | Property tax incentive | Owners of National Register-listed commercial properties | 10-year special assessment of property value | No (property tax incentive) | Not stated | Active | Oregon Heritage, Tax Incentives Last verified 2026-10-26 |
Advisors located in Oregon
No advisors in our directory list a Oregon location yet. Browse all advisors, or list your firm.
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Common questions
Can individuals buy Oregon tax credits?
Yes. The Department of Revenue auctions film and video credits in $500 increments, with a minimum bid of $450, to people and businesses with Oregon income tax.
What is the Oregon film rebate?
OPIF pays 25% on Oregon vendor spend and 20% on Oregon payroll for productions spending at least $1 million.
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