ALABAMA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 25%-35% Refundable Tax Credit |
| Labor | |
| Resident ATL | 35% |
| Resident BTL | 35% |
| Non-Resident ATL | 25% |
| Non-Resident BTL | 25% |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include: preproduction, production, and postproduction costs incurred in the state that are directly used in a certified production; all salaries, wages, and other compensation including, but not limited to, compensation and related benefits provided to resident and nonresident producers, directors, writers, actors, and other personnel involved in certified projects within the state. Marketing and distribution expenses do not qualify. | |
| Minimum/Caps | |
| Minimum Spend | $500K |
| Project Cap | $20M of qualified spend |
| Compensation Cap | $1M (ATL); $500K (BTL) |
| Annual Cap | $20M |
| Application | |
Productions must apply no later than 30 days prior to the start of any activities in Alabama. Principal photography must begin within 90 days of application approval. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: Not Required Loan-out: Not Required |
| Sunset Date | December 31, 2028 |
| Additional Information | Loan-Outs are required to fill out an affidavit acknowledging payment(s) received for work done in Alabama. |
Alabama Film OfficeKathy Faulk, Manager 334.242.4195 | |