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 | Yes |
| Loanout Withholding | No |
| Annual Funding Caps | $20,000,000 |
| Project Caps | 20000000 |
| Minimum Spend | $500,000 |
| Sunset Date | None |
Alabama Film Office
401 Adams Avenue, Suite 170, Montgomery, AL 36104
Brenda Hobbie, Incentives Coordinator
Phone: 334 242 4195
EmailWebsite
Also Applies To:
| Animation |  |
| Commercials | |
| Documentaries | |
| Game Shows | |
| Interactive | |
| Industrials |  |
| Music Videos | |
| News | |
| Sports | |
| Reality TV | |
| Web_Series | |
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
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
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.
Alabama on the project, unless an extension is granted.
Additional Information
Only the first $20 million of Alabama expenditures qualify for the tax credit.
Loan Outs must register
Above the Line Cap at $1,000,000 and Below the Line Cap at $500,000
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.
Loan Outs must register
Above the Line Cap at $1,000,000 and Below the Line Cap at $500,000
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.
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 incentives@mediaservices.com.
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 incentives@mediaservices.com.