Alabama Entertainment Incentive Program
The Alabama Entertainment Office offers incentives designed to support film, television, and music production in our state. These programs encourage industry growth, create local jobs, and highlight Alabama as a destination for creative projects.
🎬 Film & TV Incentives
Film and television productions may qualify for:
- 35% rebate on payroll paid to Alabama residents.
- 25% rebate on other qualified production expenses.
- Incentives apply to the first $20 million in qualified production spending per project.
- A total of $20 million in funding is available each fiscal year (Oct. 1 – Sept. 30).
- Productions spending at least $150,000 in a 12-month period may also apply for exemption from the state portion of sales, use, and lodging taxes.
Qualified expenses include pre-production, production, and post-production costs incurred in Alabama. These may cover crew wages, equipment rentals, and local services. Marketing and distribution costs are not eligible.
🎵 Music Album Incentives
Alabama also provides incentives for music album production:
- Available for projects spending $30,000 – $200,000 in Alabama.
- Supports studio recording, personnel, and other qualified production expenses.
- The state allocates $2 million per fiscal year for eligible music projects.
📝 Additional Program Details
To ensure fair distribution of resources, Alabama sets limits on qualifying expenditures:
- Up to $500,000 of each below-the-line hire (direct or loan-out).
- Up to $1 million of each above-the-line hire (direct or loan-out).
These limits apply within the overall incentive structure outlined above.
Building the Entertainment Industry
By providing these programs, Alabama aims to strengthen its entertainment sector while supporting both in-state professionals and visiting productions. The incentives make it possible for creative work to thrive here while contributing to local communities and the state’s economy.