Minnesota

Minnesota Film Tax Credits

Type of Incentive Rebate; refundable; non-transferable
Benefit Details 20% rebate of qualified spend of at least $100,000; 25% rebate of qualified spend in state if production spends in excess of $1 million within 12 months of project certification OR shoots 60% of total production days in Minnesota which are outside of the metropolitan area.
Project Cap $5 million
Annual Cap $10 million
Minimum Local Spend $100,000 for 20% rebate; $1M for 25% rebate
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy Tax Relief Available;Sales & Use 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 Non-Resident; Above the Line and Below the Line; Above the Line subject to $100,000 per person cap. Contact us for more details.
Sunset Date None
Film Commission Minnesota Film and TV Board
401 North Third St, Suite 440
Minneapolis, MN 55401

Jill Johansen, Snowbate Administrator
jill@mnfilmtv.org
612.767.0095

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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.