Alabama: tax incentives, credits and advisors
Alabama's state incentives include a refundable, transferable 25% historic rehabilitation credit and an entertainment industry rebate program.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Alabama incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Alabama film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Entertainment industry incentive rebate | Rebate | Qualified production companies approved by the Alabama Entertainment Office | Up to $20 million in incentives a year statewide (rates not stated on the DOR page) | No (rebate) | Rebate | Active | Alabama DOR, Entertainment Rebate Last verified 2026-10-26 |
Alabama historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic rehabilitation tax credit | Credit (refundable) | Owners of income-producing historic properties completing substantial rehabilitations | 25% of qualified rehabilitation expenditures; $20 million in credits a year, 2018-2027 | Transferable: Yes; transferable | Yes | Active through 2027 | Alabama DOR, 2017 Alabama Historic Rehabilitation Tax Credit; Alabama Historical Commission, Rehabilitation Tax Credits Last verified 2026-10-26 |
Alabama jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Alabama Jobs Act investment credit | Credit | Qualified projects approved by the Alabama Department of Commerce under a project agreement | Up to 1.5% of qualified capital investment a year for up to 10 years (15 in targeted or Jumpstart counties); 5-year carryforward | Transferable: Limited; first five years may be transferred for at least 85% of face value if the project agreement allows | No | Active | Alabama DOR, Investment Credit Last verified 2026-10-26 |
Advisors located in Alabama
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Common questions
Is the Alabama historic tax credit transferable?
Yes. The Department of Revenue says the 25% credit is transferable, and the Historical Commission says it is refundable.
How much does Alabama fund its historic credit?
$20 million in credits each calendar year from 2018 through 2027.
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