Film, Television & Music Incentives
Alabama offers refundable tax credits and cash rebates for qualified film, television, and music album projects that meet program requirements.
Film & TV Incentives
Tier 1 Film & TV
For qualified film and television projects spending $500,000 – $20,000,000 in Alabama.
- 35% rebate on payroll paid to Alabama residents.
- 25% rebate on other qualified production expenses.
Tier 2: $100,000 – $499,999
For qualified film and television projects spending $100,000 – $499,999 in Alabama.
Applications are now accepted, with approvals beginning on or after October 1, 2026.
- 45% rebate on payroll paid to Alabama residents.
Music Album Incentives
For qualified music album projects spending $30,000 – $200,000 in Alabama.
- 35% rebate on payroll paid to Alabama residents.
- 25% rebate on other qualified production expenses.
Additional Program Information
The State of Alabama allocates $20 million per fiscal year for eligible film and television incentives. Of that amount, up to $2 million annually may be used for eligible Tier 2 projects.
The State of Alabama also allocates $2 million per fiscal year for eligible music album incentives.
Qualified expenses may include pre-production, production, and post-production costs incurred in Alabama for film and television projects, and costs directly related to recording album projects in Alabama for music album projects. Marketing and distribution costs are not eligible.
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.
To support fair distribution of resources, Alabama applies individual earning caps within the overall incentive structure:
Tier 1 Film & TV
- Below-the-line hires: up to $500,000 per individual, whether paid directly or through a loan-out.
- Above-the-line hires: up to $1 million per individual, whether paid directly or through a loan-out.
Tier 2 Film & TV
- Up to $50,000 per individual, whether paid directly or through a loan-out.
Building the Entertainment Industry
Alabama’s incentive programs are designed to strengthen the state’s entertainment sector, develop and support in-state professionals, attract visiting productions, and encourage creative work that contributes to local communities and the state’s economy.