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
- Available for projects spending $500,000 – $20,000,000 in Alabama.
- 35% rebate on payroll paid to Alabama residents.
- 25% rebate on other qualified production expenses.
- The State of Alabama allocates $20 million per fiscal year for eligible film projects.
- Productions spending at least $150,000 in a 12-month period may 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
- Available for projects spending $30,000 – $200,000 in Alabama.
- 35% rebate on payroll paid to Alabama residents.
- 25% rebate on other qualified production expenses.
- The State of Alabama allocates $2 million per fiscal year for eligible music projects.
Qualified expenses include costs directly related to recording album projects in Alabama. These may cover recording studio personnel, equipment and rental, musicians, travel, and local services. Marketing and distribution costs are not eligible.
📝 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.