Alabama Commercial Production Incentives
Questions about the Alabama Incentive Program?
| Type of Incentive | Refundable tax credit |
| Incentive Amount | 25% for qualified in-state spend; 35% for qualified resident labor |
| Residency | Non-residents can qualify if taxes withheld |
| Minimum Spend | $500,000 |
| Production Cap | $20,000,000 |
| Salary Cap | $1,000,000 ATL; $500,000 BTL per hire |
| Annual Cap | $20,000,000 per fiscal year; starting 10/1/16 |
| Application Timeline | Productions must be pre-approved by the state, at least 30 days prior to production |
| Loan-Out Registration | No |
| Loan-Out Withholding | No |
| CPA Audit | Yes |
Alabama Film Office