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Film Production Tax Credit

Minnesota’s Film Production Tax Credit provides an assignable 25-percent income tax credit to production companies that spend at least $1,000,000 in a taxable year for eligible production costs. Applications are accepted on a rolling basis, and allocations are made on a first-come, first-served basis until the program’s $5 million annual maximum has been fully allocated.

The 2021 program is currently accepting applications. As of October 18, 2021, $4,950,000 in allocations remain available for the 2021 tax year.

The 2022 program is currently accepting applications. As of October 18, 2021, $4,950,000 in allocations remain available for the 2022 tax year.

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