UNITED STATES OF AMERICA FILMING INCENTIVES

Arkansas: Refundable Tax Credit

Overview

Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend20.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum spend 200000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Additional 10% for resident Arkansas crew, bringing the rebate for resident crew to 30%. The salaries of cast or crew who receive more than $500,000 will not qualify. Cash payments to vendors must not exceed 40% of verified costs. Projects must register in advance with the film office, and loan-outs must register with the state.

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