Arizona Tax Credits
Key Success Factors
Application
Must apply prior to principal photography
Spend Requirements
None
CPA Audit Required?
Yes
Loan-Out:
Registration/Withholding
Registration/Withholding
Yes / No
Residency
Residents eligible for 2.5% bump
Program Limits
Production Cap
$25,000,000
Program Cap
$100,000,000 in 2024
Payroll Cap
None
Program Highlights
Tax Credit Type
Refundable
Tax Credit Amount
15-27.5%
Questions about the Arizona Motion Picture Tax Credits Program?