Arkansas: tax incentives, credits and advisors
Arkansas's state incentives include a transferable 20% motion picture credit or rebate, a 25% to 40% historic rehabilitation credit, in-house research credits, a state low-income housing credit and a 30% recycling equipment credit.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Arkansas 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.
Arkansas film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Digital product and motion picture incentive | Rebate or credit | Production companies approved by the Arkansas Economic Development Commission | 20% of production and post-production costs; extra 10% payroll rebate for full-time Arkansas residents or veterans; credit has 5-year carryforward | Transferable: Yes; the tax credit may be sold or transferred by the production company | Rebate option | Active | Arkansas DFA, Business Incentives and Credits Last verified 2026-10-26 |
Arkansas historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic rehabilitation tax credit | Credit | Owners of eligible historic property certified by the Department of Arkansas Heritage (minimum $25,000 investment) | 25% to 40% depending on city population; income-producing claims up to $1.6 million of expenses | Not stated | Not stated | Active | Arkansas Heritage, Tax Credits; Arkansas DFA, Business Incentives and Credits Last verified 2026-10-26 |
Arkansas research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| In-house research income tax credit | Credit | Businesses conducting in-house research that qualify for the federal R&D credit | 20% (33% for in-house research in an area of strategic value); 9-year carryforward | Not stated | Not stated | Active | Arkansas DFA, Business Incentives and Credits Last verified 2026-10-26 |
Arkansas housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Low income housing credit | Credit | Owners of interests in low-income buildings approved by ADFA | 20% of the federal low-income housing credit; 5-year carryforward | Not stated | No | Active | Arkansas DFA, Business Incentives and Credits Last verified 2026-10-26 |
Arkansas conservation and land incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Waste reduction and recycling equipment credit | Credit | Businesses certified by ADEQ as recycling or reducing solid waste commercially | 30% of equipment and installation cost; 3-year carryforward (14 years for large steel mills) | Not stated | No | Active | Arkansas DFA, Business Incentives and Credits Last verified 2026-10-26 |
Advisors located in Arkansas
No advisors in our directory list a Arkansas location yet. Browse all advisors, or list your firm.
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Common questions
Can Arkansas film tax credits be sold?
Yes. DFA says the motion picture tax credit has a 5-year carryforward and may be sold or transferred by the production company.
What is the Arkansas historic tax credit rate?
Arkansas Heritage lists 25% to 40% depending on city population, with income-producing claims capped at $1.6 million of expenses.
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