|Incentive Type||Credit/Rebate Combo|
|Above the Line Residents||20%|
|Above the Line Nonresidents||20%|
|Below the Line Residents||30%|
|Below the Line Nonresidents||20%|
|Bonus||10% for payroll of honorably discharged veterans of the United States Armed Forces|
|Bonus||10% for expenditures purchased from a local small business vendor owned by honorably discharged veterans of the United States Armed Forces|
Certain amount of your production must be done in Arkansas. Up to the discretion of the Film office.
Production rebate: $200,000 minimum instate spend within a six-month period in connection with the production of one project
Commercial rebate: $250,000 minimum instate spend. (don't need the 6 month requirement)
Post production rebate: $50,000 minimum instate spend within a six-month period in connection with the production of one project.
Credit is first come first serve
|Loanout Registration Required||No|
|Annual Funding Caps||4,000,000*|
audit by an outside certified public accountant licensed in the state.
*Annual Cap for Rebate- contact film office/
Annual Cap for Credit- $4M
Compensation Cap: The rebate applies to the first $500,000 of any individual's salary.
Salaries or wages are eligible for the rebate if they are reported to the Division and are subject to state income tax.
Begin filing weekly expenditure reports within two weeks after the start of principal photography.
Production companies are encouraged to make payments for production and post-production expenses from a checking account from an Arkansas financial institution.
Last updated: 07/01/2021
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].