Michigan

Michigan Film Tax Credits

Type of Incentive Rebate; refundable; non-transferable
Benefit Details 27% for direct production expenditures;

10% for nonresident below-the-line wages (as of 1/1/15);

12% for nonresident above-the-line wages (as of 1/1/15);

*An additional 3% is provided on resident wages and direct production expenditures if a qualified facility or post-production facility is used

Project Cap None
Annual Cap $50,000,000
Minimum Local Spend $100,000
Loan-Out Company Considerations Subject to state income tax withholding.
Additional Exemptions Hotel Occupancy Tax Relief Available
Qualified Production Expenditures Incurred In-State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line.  Qualified labor limited up to $2M of payments for any one employee.  Contact us for more details.
Sunset Date September 30, 2017
Film Commission Michigan Film Office
300 N. Washington Square
Lansing, MI 48913Margaret O’Riley, Director
mfo@michigan.org
517.373.3456
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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.