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Film Production Tax Credit

Minnesota's Film Production Tax Credit provides an assignable 25% income tax credit to production companies that expend at least $1,000,000 in a consecutive 12-month period 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 available funding has been fully allocated. Tax Credit Certificates are issued for the taxable year in which the twelfth month of the consecutive 12-month period lands.

The program is currently accepting allocation applications. As of February 21, 2024, $54.6 million in credits remain available for allocation. On January 1, 2025, an additional $25 million in credits will become available for allocation.

Recent program updates include:

  • Projects that expend at least $5,000,000 of qualified expenditures are eligible for a 15% credit for below the line compensation paid to non-Minnesota residents employed in Minnesota. Qualifying projects must continue to employ Minnesotans' to the extent practicable
  • Cost Verification Report and Agreed Upon Procedures has been revised
  • Email program inquiries and forms to FilmInMN.DEED@state.mn.us
  • Annual funding increased to $24,950,000 per year. Unused allocations remain available for up to four future program years
  • Program authorization has been extended until December 31, 2030
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