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Incentives

Production Incentives Database

Incentive Type Credit/Rebate Combo
Spend 20-25%
Above the Line Residents 20-25%
Above the Line Nonresidents 20-25%
Below the Line Residents 20-25%
Below the Line Nonresidents N/A
Project Criteria REBATE;
Feature Film/Documentary/Music Video:
20% - Qualified minimum Minnesota spend of at least $100,000 and 50% of the budget available in verified funds at the time of application.

25% - Qualified minimum Minnesota spend of at least $1 million or shoot a minimum of 60% of days outside the metro area with qualified minimum Minnesota spend of $100,000; 50% of the budget available in verified funds at the time of application.

National Television Program or Series
(New or relocation only) Production, development or syndication contract from commissioning network or streaming service is required.
20% - Qualified minimum Minnesota spend of... +Read More
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $4,950,000
Project Caps None
Minimum Spend $100,000- $1,000,000
Sunset Date 06/30/2023
Audit Requirements
REBATE- Projects with $1 million or more of Minnesota expenditures require a CPA review; CPA and cost are paid for by Minnesota Film and TV. TAX CREDIT- Audit is required
Getting Started
Submit completed rebate application no earlier than 90 days prior to the start of Minnesota principal photography or post production (standalone post production projects); all certified projects must schedule a rebate processing procedures meeting with the Incentives Specialist prior to beginning production;

Rebate is awarded on a point system based on; economic impact, Key Personnel, MN production days, MN location and representation, and distribution

For the tax Credit Apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota





Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit Rebate Expenditure Report (RER) no more than 90 days from the end of production (90 days from the end of post production for standalone post production projects). Also include all other supporting docs. Once submitted and the audit is done, productions will have 10 business days to respond

For the TAX CREDIT- The recipient of a Tax Credit Certificate claims the credit upon filing a Minnesota income tax return for the year the eligible expenses were incurred.

The recipient of a Tax Credit Certificate may, in the alternative, assign the certificate to another taxpayer before any amount of the credit is claimed. An assignment is not valid unless the assignee files an assignment within 30 days of the date the assignment is made.

The Minnesota Department of Revenue oversees the assignment and claiming of credits. Additional details on how to claim or assign the credit will be published here when guidance becomes available.
Additional Information
REBATE;
Rebate Annual Cap is $500K
Compensation Cap: Nonresident ATL principal acting talent/ Director/Producer salary and fringe rebate amount is capped at 3% of MN total expenditures
Any one person or loan out being paid for two ATL positions, are only eligible for one position.
Expenses incurred prior to project certification are ineligible for the rebate.
Feature Films spending $5 million or more may apply up to 6 months prior to beginning production.
Sales and Use Tax Exemptions apply to commercials only.
All production spend must occur within 12 months of certification date.
'Metropolitan area' or 'area' means the area over which the Metropolitan Council has jurisdiction, including only the counties of Anoka; Carver; Dakota excluding the city of Northfield; Hennepin excluding the cities of Hanover and Rockford; Ramsey; Scott excluding the city of New Prague; and Washington.

TAX CREDIT
***NEW TRANSFERABLE CREDIT*** There is now a Transferrable Credit option available with $4,950,000 in annual funding. Credits are first come first serve, must spend $1M in MN spending and MN labor receive up to 25% of MN spend. Audit is required for the credit. Sunset Jan 2025.
Below the line compensation paid to a resident of Minnesota employed in the production of a film (uncapped)
Above the line compensation paid to a resident of Minnesota employed in the production of a film. Eligible expense for a resident producer or director is capped at 10% of total qualified spend, provided that Minnesota withholding taxes are remitted. Individuals that hold more than one position are only eligible once
Above the line compensation paid to a non-resident producer, director, or principal acting talent employed in the production of a film. Eligible expense is capped at 5% of total qualified spend, provided that Minnesota withholding taxes are remitted. Individuals that hold more than one position are only eligible once.
Per Diem and housing allowances paid to Minnesota residents and non-residents while working in Minnesota. Payments made in cash are not eligible.



Last updated: 10/15/2021

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].