Montana Production Tax Incentives

Overview

  • Montana offers a transferable tax credit at 20% on non-payroll spend and ATL labor (up-to $7.5M of compensation paid to each ATL cast or crew member), 25% on resident BTL labor (up-to $500K/person), 30% on compensation paid to students enrolled at a MT college/university who work on the production for college credit, 30% on compensation paid to MT resident veterans and members of state-recognized Native American tribes, & 15% on non-resident BTL labor during the pre-production and production phases of the project (up-to $500K/person).
  • There is also a 25% non-transferable credit available for postproduction wages (must be applied for separately).
  • The maximum credit allowed per BTL crew member is $150K/production. costs associated with the postproduction wages credit may not be claimed as part of the pre-production/production credit. the tax credit may be transferred/sold for a minimum of 85% of its value.

Eligible projects: animation, commercials, documentaries, feature films, interactive entertainment, music videos, pilots, soundtracks, standalone postproduction, scripted TV, TV movies, unscripted TV, video games

Incentive details

Type
Transferable tax credit
Rate
20% (base) non-payroll spend & ATL labor; 25% (base) resident BTL labor; 15% (base) non-resident BTL labor; 30% on compensation paid to students enrolled at a MT college/university
Uplift(s)
10% on payments made to a MT college/university for stage and equipment rentals or location fees for filming on campus. 10% on all in-studio facility and equipment rental spend
Annual Cap
$12M
Project Cap
None
Compensation Cap
$7.5M/ATL cast and crew member; $500K/crew member (excl. ATL)
Eligible Expenses
In-state spend and labor incurred during pre-production and production incurred up-to six months before receiving certification thru completion of project. note: post
Additional Info
ATL non-resident loanouts are eligible for the tax credit, BTL non-resident loanouts do not qualify

Requirements

Minimum Spend
$50K
Local Hire Requirement
Media-comp form required for all cast and crew being claimed as part of the tax credit, resident BTL eligible for additional tax credit
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
5.9%
Application Timing
Projects must register with the MT Secretary of State at least 7 days prior to applying for pre-certification. pre-approval required prior to the start of principal photography.
Audit
CPA audit required

How to Apply

Application
Application Timing
Projects must register with the MT Secretary of State at least 7 days prior to applying for pre-certification. pre-approval required prior to the start of principal photography.
Montana Film Office

Allison Whitmer, Film Commissioner, 406-841-2881, [email protected]

Helpful Links

Funding Opportunity Details - MT Grants + Loans

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