Arkansas film tax incentives
Hybrid programUp to 40%
Arkansas offers a 25% hybrid program, plus 2 uplifts worth up to 15% more, for a maximum stacked rate of roughly 40%.
At a glance
- Program type
- Hybrid program
- Base rate
- 25%
- Minimum spend
- None listed
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Neither
- Application required
- Yes
- CPA audit required
- Not specified
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.
- Qualified Arkansas BTL payroll / veterans+10%
Also applies to resident veterans.
- Tier 3/4 counties or multi-project production+5%
Program sunset
The program is currently authorized through 2031-06-30. Program scheduled to sunset June 30, 2031.
Estimate your credit
Green Room's free estimator applies Arkansas'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.