Does Alaska Have a Film Incentive? (2026 Answer)

Planning guides
Written by Brendan Wells

No. Alaska repealed its film production tax credit in 2015. HB 113, which would have created a new 25% transferable credit, died when the Legislature adjourned on May 20, 2026.

By Brendan Wells · Last checked November 2026 · Part of our Filming in Alaska guide

Does Alaska have a film tax credit in 2026?

No. Alaska doesn't offer a state film tax credit or rebate, so there's nothing to claim on a shoot here today. Budget an Alaska production at full cost.

Alaska has no statewide sales tax and no personal state income tax. Many cities and boroughs charge their own sales taxes, and some add bed taxes on lodging, so check the rates where you'll be working.

What happened to Alaska's old film tax credit?

Alaska created a film production tax credit in 2008, and it paid out about $50 million in credits to TV shows, films and documentaries. With oil prices low and the state budget short, the Legislature passed SB 39, sponsored by Sen. Bill Stoltze, to end it early. Gov. Bill Walker signed it in June 2015, and the repeal took effect July 1, 2015. The program had been scheduled to end in 2018.

Productions that had already qualified could still claim credits, but had to file cost reports before January 1, 2019.

What was HB 113?

HB 113 started in February 2025 as a small business tax exemption bill. On March 10, 2025, the House Labor and Commerce Committee replaced it with a new version, CSHB 113(L&C), that added a transferable film production tax credit. "Transferable" means a production could sell the credit to a company that owes Alaska corporate income tax. The committee version would have offered:

  • 25% of qualified production spending in Alaska

  • 5% more on wages paid to Alaska residents

  • 2% more on spending in rural areas

  • 2% more on spending between October 1 and March 30

  • A minimum of $100,000 in qualified spending within 24 months

  • A $20 million cap on total credits

  • No credit for news, internal corporate videos, fundraising or political ads

The bill went to the House Finance Committee the same day and never came out. Bills that don't pass by the end of a two-year Legislature die, and the 34th Legislature adjourned on May 20, 2026. A new film incentive would need a new bill in the next Legislature, which starts in 2027. We'll update this page if one is filed.

Why do Alaska stories get filmed somewhere else?

Incentives are part of it. HBO's True Detective: Night Country (2024) is set in a fictional Alaska town but was shot almost entirely in Iceland. The Anchorage Daily News reported that the production pointed to Iceland's production infrastructure and a tax credit about to rise to 35%.

How do you keep an Alaska shoot affordable without an incentive?

Without a credit, the savings come from travel, freight, lodging and aircraft time. Each of those shrinks with local crew and local gear.

  • Hire crew who live here

    Every local crew member removes a flight, travel days and hotel nights. Local crew can also go home on a weather day and come back when it clears.

  • Rent gear here

    Freight and excess baggage add up, and small planes limit weight.

  • Keep federal-land units small

    In national parks, 8 or fewer people with hand-carried gear generally need no permit or fee. In national forests, 5 or fewer need nothing. See Alaska film permits.

  • Choose road-access locations

    Matanuska Glacier, Turnagain Arm and the Talkeetna Mountains are all reached by road from Anchorage and the Mat-Su, with no charter flights.

  • Fly only the shots that need it

    Aircraft time is billed by the hour. Group aerials by area so one flight covers several setups.

  • Look past July

    Of more than 3 million visitors in the year ending April 2025, 88% came in summer and fewer than 400,000 in winter. Lodging, vehicles and aircraft are easier to book off-peak. We like to start winter work in February, when the days get longer.

We're a local crew with our own cinema cameras, lighting, grip, drones, camera truck, snowmobiles and Super Cub, plus a large network of Alaska contractors, so most shoots can be crewed and equipped without flying people or gear in. See our Alaska camera rentals.

Questions

Does Alaska have a film tax credit in 2026?

No. Alaska repealed its film production tax credit in 2015, and HB 113, a 2025 bill to create a new one, died when the Legislature adjourned on May 20, 2026.

When did Alaska end its film incentive?

Gov. Bill Walker signed SB 39 in June 2015, and the repeal took effect July 1, 2015. The credit had been created in 2008 and paid out about $50 million.

What would HB 113 have done?

The House Labor and Commerce Committee version would have created a transferable credit of 25% of qualified Alaska spending, with bonuses for resident wages, rural spending and October to March work, capped at $20 million in total.

Does Alaska have a sales tax?

There's no statewide sales tax, but many cities and boroughs charge their own sales taxes, and some add bed taxes on lodging.

Planning a shoot in Alaska?

Send us your dates and locations, and we'll suggest ways to keep costs down. Start a project or call (907) 521-8133. We reply within one business day.

Sources

Brendan Wells https://mountainmind.media
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