State-by-state production incentives
Arkansas
| Arkansas | |
| Incentive Type | Refundable tax credit |
| Incentives Highlights | 15% base tax credit, 25% for resident hires – excluding salary of anyone making more than $500,000. Funds are disbursed on a first come, first served basis |
| Eligible Projects | Films, television pilots, series and commercials |
| Minimum Spend | $50,000 |
| Production Cap or Annual Cap | $5 Million annual cap. |
| Application/Reporting Requirements | Productions must be pre-qualified with the state. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Yes |
Arkansas Film Commission
Christopher Crane, Director
ccrane@arkansasedc.com
t: (501) 682-7676
t: (800) ARKANSAS
f: (501) 682-3456
www.arkansasedc.com
The Arkansas program provides for a rebate equal to 15% of all qualified expenses (including resident and nonresident labor) incurred in Arkansas for the development, pre-production, production, or post-production of a qualified production. A bonus of 10% is provided for resident Arkansas crew, bringing the labor rebate for resident crew to 25%. The salaries of cast or crew who receive more than $500,000 will not qualify.
There is a minimum spend of $50,000 to qualify, with a yearly cap of $5 million per year. There is no per project cap, and funds are disbursed on a first-come, first served basis.