The Alaska Film Production Incentive Program is an economic development initiative created to encourage growth of the film industry in Alaska. Applicants can qualify for up to 44% in a transferable tax credit on qualified production expenditures in Alaska.

What projects are eligible? Eligible projects are broadly defined as film, documentary, commercials, and video projects. We require a minimum of $100,000 of qualified expenditures in Alaska. Unlike some incentive programs, we do not have salary caps or project caps. We do not require your company to be domiciled in Alaska, nor do we have minimum requirements for principle photography days or Alaska hire. However, we provide additional incentives for Alaska hire, off-season production and productions filmed in rural locations. The column to your right is a summary of Alaska’s Tax Credits:

How does the program work? The State of Alaska offers a film production incentive in the form of a transferable tax credit for qualifying production expenditures that you make in Alaska during a consecutive 24-month period.

Here are the steps you take to use Alaska’s incentives:

1. Contact the Alaska Film Office (AFO) for information and application forms (forms are also available below).
2. Submit the Pre-qualification form qualify your project for the tax credit. You must include estimated qualifying expenditures during a 24-month period, detailed budget, distribution plan and a script or synopsis of your project.
3. Receive approval letter that qualifies your project after AFO determines that your application meets program requirements.
4. Submit final application after production is complete and after a CPA licensed by the State of Alaska has audited your Alaska expenditures.
5. Receive tax credit from the Alaska Department of Revenue (DOR) after the AFO has verified that your project meets the requirements under which it was approved (rough assembly or comparable material required). NO ADDITIONAL REVIEW is required by DOR.
6. Sell your tax credit to any company that has a corporate income tax liability to the State of Alaska.

Base Credit

30%

Production expenditures must be made in Alaska.

Alaska Hire

+ 10%

Wages paid to Alaska residents receive an additional 10% credit.

Seasonal

+ 2%

Production expenditures made between Oct. 1 and Mar. 30 receive an added 2% credit.

Rural Location

+ 2%

Production expenditures made in a rural area also receive an added 2% credit.

Maximum Possible Credit

44%

Portions of a production with an Alaskan crew,
filmed in rural Alaska between October and March.