taxes & incentives

Alabama is committed to the promotion and maintenance of a competitive business climate. The state has developed one of the most aggressive tax incentive programs in the nation for new and expanding industry.

The Department of Revenue administers several tax incentives for existing industries, expanding industries and new industries locating to Alabama. Alabama tax incentives are created and administered under the Alabama Constitution of 1901 and the Code of Alabama 1975. The statutory basis for Alabama tax incentives gives industry a stable framework for long-term investment.

Alabama's major incentive programs:
Alabama Taxes and Incentives Summary Document

Favored geographic areas for the Alabama Income Tax Capital Credit:
Favored Geographic Areas document
Favored Geographic Areas map

Foreign Trade Zones:
Foreign Trade Zones document

State Enterprise Zones:
State Enterprise Zones document

Renewal Communities in Alabama:
Renewal Communities in Alabama document