loading animation Loading...

Incentives

Production Incentives Database

Incentive Type Transferable Non-Refundable Tax Credit
Spend 20%
Above the Line Residents 25%
Above the Line Nonresidents 15%
Below the Line Residents 25%
Below the Line Nonresidents 15%
Bonus 5% bonus for expenditures incurred in an "Underserved area" . "Underserved area" means a county in this state in which 14% or more people of all ages are in 19 poverty as determined by the U.S. bureau of the census estimates for the most current year available
Bonus an additional 10% of all in-studio facility and equipment rental expenditures incurred in the state for a production that rents a studio for 20 days or more
Project Criteria Minimum instate spend for feature film and TV is $350,000 and at least 50% of principal photography must take place in Montana.

For the Post Production credit at least 50% of all expenditures must incur in MT and at least 50% of all Post Production Activities must incur in MT.

Possible low budget Minimum requirement of 50K is available. $50K minimum spend for Commercials and Music Videos

Loanout Registration Required Yes
Loanout Withholding Yes, 6.9%
Annual Funding Caps $12,000,000
Project Caps None
Minimum Spend $50,00-$300,000
Sunset Date None
Audit Requirements
Third party CPA expenditures Verification Report is required
Getting Started
Application Fee ;
$500 for projects spending less than $350,000
$1000 for projects spending $350,000 or more in MT
$1000 for any post production company utilizing the post credit.

The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.
Screen Credit Required
Yes
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Production expenditures and compensation paid must be submitted within 60 days of the completion of principal photography or, for a state-certified production for which expenditures will be claimed for multiple tax years, by the end of the tax year for which the credit will be claimed. if you miss the 60 day deadline, you must wait until the following tax year.
5 Year Carry Forward
Recapture is possible
Transfer value must be at least 85% of the credits' value
a 2% transfer fee(of the credit amount) is due at the time of the transfer
Additional Information
Bonus
an additional 5% of the base investment expenditures in the state if the state-certified production includes a Montana screen credit furnished by the state

Project Cap- Max credit earned up to 35% of the qualified MT Spend

Compensation Caps; excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment and the most each employee can earn back in credit is $125,000

Resident Caps- 25% of the compensation paid per production or season of a television series to each crew member or production staff member who is a resident, not to exceed a $150,000 credit per person;

Non Resident Caps- 15% of the compensation paid per production or season of a television series to each crew member or production staff member who is not a resident but for whom Montana income taxes have been withheld, not to exceed a $150,000 credit per person;

ATL Caps- 20% of the first $7.5 million of compensation paid per production or season of a television series to each actor, director, producer, or writer for whom Montana income taxes have been withheld;

Loan outs must register with the state and get a withholding Certificate

Additional Bonus 10%- an additional 10% of payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus

Additional Bonus 5% on any student enrolled in a Montana college or university who works on the production for college credit. The credit may not exceed $50,000

Last updated: 06/01/2021

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].