ARIZONA

• 2.5% on below-the-line resident labor costs 

Qualified cost include pre-production, production, and post-production expenditures made in AZ that are subject to taxation by the state and directly attributable to the production.

• 2.5% on qualified production costs if the production company uses a qualified production facility; or films primarily at a practical location in AZ and performs all prep, post, and editing at a qualified production facility
• 2.5% on qualified production costs if the project is produced and filmed in association with a long-term tenant (5 year-lease) of a qualified production facility.

Applications must be submitted through the Authority's electronic application system. Productions must begin principal photography within nine months of notice of pre-qualification status.

Individual: Not Required

Loan-out: Not Required

• Production companies must either film more than 50% of their project at a Qualified Production facility or film more than 50% at a practical location and perform all preproduction and editing in Arizona.
• Credits can be cashed out with the state of Arizona at 100% of face value after satisfying tax liability.