Production Incentives Database

Alabama  

   
Incentive TypeNon-Transferable Refundable Tax Credit
Spend25%
Above the Line Residents35%
Above the Line Nonresidents25%
Below the Line Residents35%
Below the Line Nonresidents25%
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 RequiredYes
Loanout WithholdingNo
Annual Funding Caps$20,000,000
Project Caps20000000
Minimum Spend$500,000
Sunset DateNone

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.
Additional Information
Only the first $20 million of Alabama expenditures qualify for the tax credit.

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.
Last updated: 10/27/2016
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@media-services.com.