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Production Incentives Database

Incentive Type Non-Transferable Refundable Tax Credit
Spend 25%
Above the Line Residents 35%
Above the Line Nonresidents 25%
Below the Line Residents 35%
Below the Line Nonresidents 25%
Project Criteria $500,000 minimum local spend for qualified state certified productions;

$50,000 minimum local spend for soundtrack projects, with a per project cap of $300,000 ; $50,000 minimum local spend for music videos with a per project cap of $200,000.
Loanout Registration Required No
Loanout Withholding No
Annual Funding Caps $20,000,000
Project Caps None
Minimum Spend $500,000
Sunset Date None
Audit Requirements
CPA audit required
Getting Started
Application and $100 application fee must be received no later than 30 days prior to the start of production activities in Alabama.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
The Qualified Production Company shall submit the audit report to both the Film Office and to the Department of Revenue within 120 days of completion of production activities in
Alabama on the project, unless an extension is granted.
Additional Information
Project Cap **Only the first $20 million of Alabama expenditures qualify for the tax credit**

Loan Outs must register

Above the Line Cap at 25% of the first $1,000,000 paid to a Non resident. Below the Line Cap at 25% of the first $500,000 paid to a Non resident

Declaration of Residency is required for the 35%

Biannual Review: The Alabama Film Office will review the qualified production company's progress towards completion of the project at least twice every 12 months.

Last updated: 07/01/2024

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].