Production Incentives Database

Arkansas  

   
Incentive TypeRebate
Spend20%
Above the Line Residents20%
Above the Line Nonresidents20%
Below the Line Residents30%
Below the Line Nonresidents20%
Project CriteriaProduction 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.

Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding CapsNone
Project CapsNone
Minimum Spend$200,000
Sunset Date06/30/2019

Arkansas Film Office
900 West Capitol Avenue, Suite, 400, Little Rock, AR, USA 72201

Christopher Crane, Film Commissioner
Phone: 501 682 7676
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Contact Film Office for more information
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
Yes
Company Registration
Yes
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
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.
Additional Information
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: 01/30/2017
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.