Film Production Tax Credit
Minnesota’s Film Production Tax Credit provides an assignable 25% 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 2022 program is currently accepting applications. As of August 5, 2022, $7.3 million in allocations remain available for the 2022 tax year.