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.

For a closer look at Alabama’s incentive programs, please open the documents below.

Alabama’s major incentive programs:
Alabama Taxes and Incentives Summary

Foreign Trade Zones:
Foreign Trade Zones

State Enterprise Zones:
State Enterprise Zones

Industrial Development Grant Program:
Industrial Development Grant Program