Arizona film tax incentive

What Arizona actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Must produce >50% of project at a Qualified Production Facility and/or Practical Location in AZ. Tiered base by AZ qualified spend: <$10M = 15% (BTL resident labor 17.5%); $10M-$35M = 17.5% (BTL resident labor 20%); >$35M = 20% (BTL resident labor 22.5%). Must maintain AZ-based BTL workforce, meet A.R.S. 41-1517(F) content restrictions (no obscene/exploitative content), and include on-screen 'Filmed in Arizona' credit (not required for commercials). Eligible: feature film, episodic/TV series, commercials, music videos. Excludes news, sports, talk shows, game shows, concerts, corporate/training, podcasts, fundraising productions.

• Commercial
• Miniseries
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Reality / Unscripted

Other state programs

Separate incentives Arizona runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Transient lodging TPT – 30-consecutive-day exclusion (general, not film-specific)

  Minimum spend: N/A

  5.5%

• Withholding exemption for nonresidents engaged in motion picture production

  Minimum spend: N/A

How to apply

3-step process via ACA Electronic Application System (aca.force.com): (1) apply for Pre-Approval (request username at azcommerce.com/incentives/apply-now, select 'Arizona Motion Picture Production Program'); (2) file 9-Month Notification Report once in production; (3) submit Post-Approval Completion Report with viewable picture-lock copy showing AZ screen credit + AZ-licensed ACA-approved CPA audited statement. Claim credit with AZ DOR Form 334. File post-approval by Oct 31 of intended tax year (60-day review).

Common questions

What is the Arizona film tax incentive rate?

Arizona offers 15% to 20% on qualified in-state spend through the Motion Picture Production Tax Incentive. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Arizona film incentive?

None. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Arizona film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.