Arizona film tax incentives
Refundable tax creditRefundableUp to 25%
Arizona offers a refundable tax credit with rates from 15% to 20%, banded by total production spend, plus 2 uplifts worth up to 5% more, for a maximum stacked rate of roughly 25%. The credit is refundable.
At a glance
- Program type
- Refundable tax credit
- Base rate
- Tiered — see rates below
- Minimum spend
- None listed
- Annual program cap
- $125,000,000
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Refundable
- Application required
- Yes — pre-approval required
- CPA audit required
- Not specified
Rate tiers
Arizona bands its rate by qualifying spend. Higher budgets reach the top rate.
| Tier | Spend range | Rate |
|---|---|---|
| Up to $10M total spend | — to $10,000,000 | 15% |
| $10M–$35M total spend | $10,000,000 to $35,000,000 | 17.5% |
| Above $35M total spend | $35,000,000 to no upper limit | 20% |
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Labor bump+2.5%
- Arizona production facility bump+2.5%
Caps and thresholds
Annual allocation $125M from 2025 onward.
Estimate your credit
Green Room's free estimator applies Arizona's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.