*Minimum spends: $200,000 within a six-month period for a production; $50,000 within a six-month period for standalone postproduction.

Productions must register with the Arkansas Film Commission and receive approval before incurring any production or postproduction costs in Arkansas. All projects are approved case by case by the Arkansas Economic Development Commission.

News, sporting events, corporate training and advertising, and unscripted reality shows do not qualify.

Resident and Veterans' Payroll Bonus: a 10% bump is available on below-the-line payroll for full-time Arkansas residents or honorably discharged veterans of the United States Armed Forces.

Veterans' Vendor Bonus: a 10% bump is available on qualified costs paid to an Arkansas-based small business owned by honorably discharged veterans of the United States Armed Forces.

Tier 3 and Tier 4 County Bonus: a 5% bump is available on payroll for below-the-line employees whose full-time permanent address is in a Tier 3 or Tier 4 county, or on payments to vendors located in those counties.

Multi-Project Bonus: a 5% bump is available when the same director or producer signs two or more financial incentive agreements and begins principal photography or postproduction within a 12-month period.

The total incentive on any single expenditure cannot exceed 30%.

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.

Arkansas offers both a transferable tax credit and a cash rebate. 

Rebates are only available when funded by discretionary dollars. Transferable tax credits are the first to be used and are always the primary incentive offered.

The maximum incentive 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.

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