Dogsledding on Poplar Lake / Ryan Taylor

Minnesota offers a 25% transferrable state film tax credit to eligible film, television, commercial, and digital content productions that meet a $1 million minimum spend within a 12-month consecutive period, plus stackable regional rebates for up to 70% of eligible spend.

As of January 1, 2026, approximately $93 million in tax credits are available for allocation.

Transferable 25% tax credit – $1M minimum spend in eligible production costs in Minnesota on a single project within a consecutive 12-month period.
Strong funding availability – Funded at $25M annually, with unused credits carrying forward. No per-project cap. As of January 1, 2026, approximately $97 million in tax credits are available for allocation
Efficient processing – Credit certificates are typically issued within 90 days of submitting the cost verification and final economic impact reports.
Strong demand for film tax credits – Minnesota’s concentration of large, multi-national Fortune 500 companies and an unsaturated production market attracts strong transferable tax credit pricing.
Eligible production – Qualified projects include feature films, television or internet programs, pilots, series, documentaries, music videos and television commercials.
Above-the-line compensation – The first $1 million in wages for each individual above-the-line talent is eligible, provided Minnesota withholding taxes are remitted. Loan-outs must be registered Above-the-line compensation paid to non-resident producers and non-resident directors is eligible for 25% credit provided that required Minnesota withholding taxes are remitted. This expense is capped at the first $500K in salary per person. Productions utilizing a “qualified production facility” are exempt from the cap.

A qualified production facility means a building, complex of buildings, or associated backlot facilities primarily focused on the production and/or post-production of films, television, commercials, or audiovisual products that has either been in operation within the state of Minnesota for at least one year or has purchased or executed a five-year lease on a brick and mortar location within the state of Minnesota.

Below-the-line compensation – Paid to a resident of Iowa, Missouri or Wisconsin employed in Minnesota in the production of a film is credited at 22%.
Airfare – Eligible when booked through a Minnesota-based travel agent and Minnesota is the arrival or departure location.
For incentive questions please contact [email protected]

Stackable, Regional Rebates

Duluth

In partnership with the Duluth Economic Development Authority (DEDA), the City of Duluth Production Incentive Program offers a reimbursement of up to 25% of production and post-production costs for film, television, episodic, and commercial content projects that are spent in the City of Duluth. City of Duluth rebate funds are limited (up to $200,000).

For more information about eligibility requirements and details on the City of Duluth rebate, please contact the Upper Midwest Film Office.

Iron Range

The Iron Range Regional Production Incentive Program provides a stackable rebate of up to 20% of production and post-production costs for film, television, episodic, and commercial content projects that are spent in the Department of Iron Range Resources & Rehabilitation’s service area (also known as the Taconite Assistance Area) in northeastern Minnesota.

For more information about eligibility requirements and details on the IRRR rebate, please contact the Upper Midwest Film Office.

Maple Lake

The City of Maple Lake has created the Shamrock Film Rebate, a stackable 15% rebate for up to $50,000 in qualified production costs (maximum $7,500 per production), designed to encourage movie and television production in the city and support local businesses that can service the film industry.

For more information on the City of Maple Lake Shamrock Film Rebate, contact:

City of Maple Lake
10 Maple Avenue S.
P.O. Box 757
Maple Lake, MN 55358
320.963.3611
www.ci.maple-lake.mn.us

St. Louis County

The St. Louis County, MN Production Incentive Program provides reimbursement of up to 25% of production and post-production costs for film, television, episodic, and commercial content projects that are spent in St. Louis County, northern Minnesota.

For more information about eligibility requirements and details on the St. Louis County rebate, please contact the Upper Midwest Film Office.

How to Claim Your Minnesota Tax Credit

1. Tell Us About Your Project

Submit this form and Explore Minnesota Film will schedule a consultation to discuss eligibility and connect you with skilled crew, locations and production services.

2. Initial Allocation Application

If your project is eligible, submit an Initial Allocation Application.

3. Initial Application Review

Explore Minnesota Film reviews the Initial Allocation Application. Upon satisfactory review, Explore Minnesota Film issues a Tax Credit Allocation Letter and schedules an implementation meeting.

4. Action

Begin tracking eligible production expenses from pre-production to post-production on the Detailed Cost Ledger of Minnesota Qualified Expenses. On the day principal photography begins in Minnesota, send a Project Start Form and daily call sheets.

5. Wrap

Notify Explore Minnesota Film when your project has completed production or post-production and begin following the Wrap-Up Checklist.

6. Final Reporting

Send completed Final Production & Economic Impact Report and Cost Verification Report & Agreed Upon Procedures. Explore Minnesota Film reviews final reporting and determines the final credit amount.

7. Claim the Credit

File for the credit on your Minnesota tax return with the Minnesota Department of Revenue (MDOR).

The Minnesota Department of Revenue oversees the assignment and claiming of credits. For questions on claiming the credit, visit the Department of Revenue Film Production Credit site or contact [email protected], 651-282-5225, or 800-657-3605.

Make Your Next Film in Minnesota