Fully Refundable Tax Credit
Alabama production incentives
Alabama offers a fully refundable tax credit. Qualified spend is rewarded at 25%, with a $500,000 minimum spend and an annual funding cap of $20,000,000.
Headline rates
- Qualified spend
- 25%
- ATL resident
- 35%
- ATL non-resident
- 25%
- BTL resident
- 35%
- BTL non-resident
- 25%
Program details
- Minimum spend
- $500,000
- Funding cap
- $20,000,000*
- Per-project cap
- $5,000,000
- Loan-out registration
- Yes
- Loan-out withholding
- No
- CPA audit required
- Yes
- Screen credit required
- Yes
- Compensation cap
- $1,000,000 for non-resident ATL; $500,000 for non-resident BTL†
- Sunset date
- None
A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.
Qualifying productions
Music VideosAnimationCommercialsDocumentariesGame ShowsWeb SeriesReality TVScripted TVInteractiveFeature FilmSoundtrackMusic Albums
Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.
Put your incentive to work on set.
Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.
& get cards to your crew in less than 2 days.