Minimum spends: $200,000 for features and TV; $100,000 for commercials; and $50,000 for post.

A certain amount of your production must be done in Arkansas, but the approval of all projects occurs on a case-by-case basis and is up to the Arkansas Economic Development Commission. The credit is first come, first served.

Veterans’ Payroll Bonus: a 10% bump is available for payroll of honorably discharged veterans of the United States Armed Forces (max 30%).

Veterans’ Vendor Bonus: a 10% bump is also available for expenditures purchased from an Arkansas-based small business vendor owned by honorably discharged veterans of the United States Armed Forces.

Application and/or registration must be submitted to the Arkansas Film Commission prior to incurring any in-state production or post-production costs. Upon approval, a financial incentive agreement will be signed by the production company and the Commission.

The maximum credit earned for each expenditure is 30%.

Salaries or wages are eligible for the rebate if they are reported to the film office and are subject to state income tax.

Productions must begin filing weekly expenditure reports within two weeks after the start of principal photography.

Be aware that the grant program is not currently being used (as of 2023).

Production companies are encouraged to make payments for production and post-production expenses from a checking account at an Arkansas financial institution.