Arizona

Arizona offers a competitive refundable tax credit anchored in Phoenix and Tucson, with the state's extraordinary desert and canyon scenery available throughout. The Sonoran Desert, Monument Valley (shared with Utah), Sedona's red rock formations, the Grand Canyon, and Saguaro National Park provide some of North America's most iconic and recognizable landscapes. Arizona's warm, dry climate allows year-round filming with reliable sunshine, making it particularly attractive for Westerns, sci-fi, and contemporary dramas.

Incentive Rates

• Tucson/Rural Bonus: +5% for productions filming primarily outside
• Maricopa County (Phoenix area), total 20%
• Small Budget Bonus: Additional % for qualifying smaller-budget productions
• Additional Incentive:
• Arizona Qualified Facility Tax Credit: additional credit for productions
• using certified Arizona sound stage facilities
• Annual Program Cap: $75 million (verify current amount)

Eligibility

• Minimum AZ spend: $250,000 qualifying Arizona expenditures
• Eligible Types: Feature films, TV series, pilots, streaming originals,
• animation, commercials, documentaries

Frequently Asked Questions

What is the Arizona film tax credit?

Arizona offers a 15-20% base (up to 27.5% with bonuses) tax credit, structured as a Refundable Tax Credit, with an annual program cap of $100M (QPF) / $25M (Practical) through 2043. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Arizona film tax credit?

The Arizona tax credit is 15-20% base (up to 27.5% with bonuses), structured as a Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Arizona film tax credit?

Productions must meet a minimum spend threshold of >50% of principal photography in AZ in Arizona to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Arizona film tax credit?

Yes. The Arizona program has a program-wide cap of $100M (QPF) / $25M (Practical) through 2043 and a per-project cap of None. Productions should apply early, as allocations can be limited.

How do I apply for the Arizona film tax credit?

Productions typically apply through the Arizona film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.