Headline rate, caps, minimum spend, payroll fringe, and the official film office for Arizona. Reference data for producers, line producers, and financiers structuring a Arizona shoot.
+2.5% AZ resident / +2.5% long-form / +2.5% rural
Illustrative reference. Verify before deal.
Arizona's refundable tax credit launched in 2023 with a $125 million annual cap, making it one of the newest and most generously funded programs in the country. The base credit applies to qualifying production expenditures at rates that can reach 22.5% with stackable uplifts of 2.5% each for Arizona-resident hires, long-form projects, and productions filming in rural communities. The program has no per-project cap, and the minimum spend of $250,000 makes it accessible to mid-budget features and series alike. Phoenix and Tucson offer expanding stage infrastructure, a deep commercial-production crew base, and over 300 days of sunshine that reduce weather-related schedule risk. The program is administered through the Arizona Commerce Authority, and applications are reviewed on a rolling basis with funds allocated first-come, first-served.
The questions producers ask first when sizing a Arizona shoot, answered against the state's current program structure and fringe environment.
Headline rate is the start, not the end. Compare Arizona side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.
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