Montana film tax incentives
Transferable tax creditTransferableUp to 20%
Montana offers a 20% transferable tax credit. The credit is transferable and can be sold.
At a glance
- Program type
- Transferable tax credit
- Base rate
- 20%
- Minimum spend
- None listed
- Annual program cap
- $12,000,000
- 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.
- Labor / campus / studio / underserved-area upliftsAmount not specified in source
Uplift percentages not specified — MANUAL REVIEW.
Caps and thresholds
Credit may not exceed 35% of base investment; annual cap $12M.
Estimate your credit
Green Room's free estimator applies Montana'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.