MN

MN Film Production Tax Credit Calculator

Calculate your estimated Minnesota production tax credit

Minnesota Film Production Tax Credit

25% Credit
Assignable/transferable tax credit with stackable regional rebates

Production Information

Qualified Production Facility

What is a Qualified Production Facility?

A Qualified Production Facility is a building primarily focused on film/TV production that has been in operation in MN for at least 1 year or has a 5-year lease.

Regional Rebates

Regional rebates stack on top of the 25% state credit. Select any regions where your production will be filming.

Minimum Spend Requirement

Minnesota requires a minimum of $1,000,000 in eligible production expenses within 12 consecutive months to qualify for the tax credit.

Credit Summary

  • Production: (Enter title) (Feature Film)
  • State Credit Rate: 25%
  • ATL Salary Cap: $500,000 per person
  • Effective Rate: 25% state

Labor Rate Tiers: MN residents earn 25%, border state residents (IA/MO/WI) earn 22%, and non-residents earn 20% on BTL labor. All ATL labor earns 25%.

About the Minnesota Film Incentive

Minnesota offers a transferable (assignable) film credit with rates tiered by labor residency. Under the current program guidelines, Minnesota-resident above- and below-the-line labor and non-resident above-the-line labor earn 25%; border-state below-the-line labor (Iowa, Missouri, Wisconsin) earns 22%; non-resident below-the-line labor earns 20%; and Minnesota vendor spend earns 25%.

The above-the-line salary cap is $500,000 per person, waived when a Qualified Production Facility is used; on-screen talent is always uncapped. Minimum spend is $1 million over 12 months, within a $25 million annual program. The program has a sunset date of December 31, 2030.

Stackable regional rebates add further value: Duluth 25% (up to $200,000), Iron Range 20%, St. Louis County 25%, and Maple Lake 15% (up to $7,500). Post-production qualifies only if performed in Minnesota, and cash payments to individuals never qualify. Upload your budget above to see your estimated Minnesota credit line by line.

Credit typeTransferable / assignable
Rates25% resident; 22% border-state BTL; 20% non-resident BTL
ATL cap$500K per person (waived with QPF)
Minimum spend$1M over 12 months
Annual program$25M
SunsetDecember 31, 2030

Frequently Asked Questions

What is the Minnesota film tax credit rate?

Rates are tiered by residency: 25% for Minnesota residents and non-resident above-the-line, 22% for border-state below-the-line, and 20% for non-resident below-the-line, under the current program guidelines.

Is the Minnesota credit transferable?

Yes, it is transferable and assignable.

When does the Minnesota program sunset?

The program has a sunset date of December 31, 2030.

Are there regional bonuses in Minnesota?

Yes — stackable regional rebates include Duluth 25% (up to $200,000), Iron Range 20%, St. Louis County 25%, and Maple Lake 15% (up to $7,500).

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.