Program Overview

Beginning February 1, 2026, Tulsa FMAC will allocate up to $400,000 annually to support film and television productions in the Tulsa region. Funds are available for the 2026 calendar year, with annual review by the FMAC Film Incentive Committee. Unused funds roll over to the next year.

Funds are awarded quarterly, and disbursed only after project completion and submission of an independent audit verifying eligible expenditures. 

Eligible production types include Animation, Commercials, Documentaries, Feature Films, Game Shows, Pilots, Reality Television, Scripted Television, Talk Shows.

Maximum payout per project: $50,000–$75,000, depending on tier. 

Eligibility Requirements

• Productions utilizing the Oklahoma Point of Purchase Sales Tax Exemption are not eligible. 
• Applicant must speak with the Tulsa FMAC Executive Director before applying.
• Applications due 60 days before pre‑production begins.
• Principal photography must begin:
  • within 120 days of contract (features)
  • within 90 days (scripted pilots, series, reality)
• Applications may not be submitted more than 120 days before principal photography.
• One application per project per calendar year (exceptions for episodic series).
• Work‑for‑hire companies are not eligible. 

Quarterly Timeline

Incentive Tiers

Tier 1 — Up to $50,000 rebate

• 5% rebate
• Minimum spend:
  • $100K–$5M (feature films)
  • $100K–$500K (scripted or reality TV) 

Tier 2 — Up to $75,000 rebate

• Same rules as Tier 1, but with minimum spend:
  • $5M+ (features)
  • $500K+ (TV series) 

Universal Requirements for Both Tiers

• Main production office must be within the Tulsa Production Zone (30‑mile radius).
• More than 50% of filming days must occur within the Production Zone.
• FMAC Executive Director must receive all production documents: call sheets, crew/vendor lists, scripts, schedules, safety memos, DOODs, etc.
• Audit documentation (including final ledger + exhibits) must be submitted within 90 days of completion, or within 90 days after Tulsa‑based post‑production if applicable.
• Tulsa FMAC logo and credit must appear in end credits (after OFMO if using the state rebate).

Additional Considerations:

• Multiple qualifying feature films or multiple TV episodes
• Post‑production completed within Tulsa Production Zone using local crew
• Music production/recording or licensing Tulsa‑created music
• More than 50% local crew (within 45‑mile Crew Zone)
• Tulsa‑based vendor spend (50%+ of taxable vendor contracts in city limits)
• More than 75% of filming days in Tulsa Production Zone
• Diversity vendor/contracting
• Qualification for the State “Filmed in Oklahoma” rebate
• Overall scale of qualified expenditures

Links:

• Program Overview
• Program Guidelines
• Program Qualifications
• Qualified Expenses
• Production and Crew Zone Map

Definitions

• Tulsa Production Zone: 30‑mile radius from Tulsa City Hall
• Tulsa Crew Zone: 45‑mile radius
• Local Labor: Residing within Crew Zone for 6+ months, proof required (DL, tax return, utility bill, ITIN)
• Local Expenses: Locations, Hotels, Production Offices, Purchases/rentals and other production expenses not including local crew within Production Zone