Minnesota film tax incentives
Transferable tax creditTransferableUp to 40%
Minnesota offers a 25% transferable tax credit, plus an uplift worth up to 15% more, for a maximum stacked rate of roughly 40%. The credit is transferable and can be sold. Minimum qualifying spend is $1,000,000.
At a glance
- Program type
- Transferable tax credit
- Base rate
- 25%
- Minimum spend
- $1,000,000
- Annual program cap
- No annual cap listed
- Per-project cap
- No per-project cap listed
- Refundable / transferable
- Transferable
- Application required
- Yes
- CPA audit required
- Not specified
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Certain non-resident BTL compensation (projects ≥ $5M)+15%
Only on projects spending at least $5M.
Caps and thresholds
$1M in a consecutive 12-month period.
Estimate your credit
Green Room's free estimator applies Minnesota's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.