loading animation Loading...


Production Incentives Database

Incentive Type Credit/Rebate Combo
Spend 20%
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
Project Criteria 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
Loanout Withholding No
Annual Funding Caps 4,000,000*
Project Caps None
Minimum Spend $200,000
Sunset Date 06/30/2032
Audit Requirements
The final expenditure report and all qualified production costs shall be subject to an
audit by an outside certified public accountant licensed in the state.
Getting Started
Application and/or registration must be submitted to the Arkansas Film Office prior to incurring any instate production or post-production costs. Upon approval a financial incentive agreement will be signed by the production company and the Commission.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
The production company must fulfill all obligations with Arkansas institutions and vendors prior to any rebates being processed; the production company should apply to the Commission for a production rebate certificate and include a final expenditure report no later than 180 days after the last production expenses are incurred.

After receiving both an application for a tax credit and a proof of performance expenditure report from the Film Office, the Revenue Division of the Department of Finance and Administration shall Calculate the total expenditures of the relevant production company for which there are documented receipts for funds expended in the state; Then they will calculate the amount of the tax credits to which the applicant is entitled, and Within 120 days after receiving the expenditure report from the Film Office, certify to the Secretary of the Department of Finance and Administration the amount of the tax credit that may be claimed by the production company. The secretary, within 10 business days after the receipt of the certification from the division, shall instruct the division to issue the tax credit in the amount certified.
Additional Information
The most Percentage earned is 30%

*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].