MN’s Film Production Tax Credit

The MN Film Production Tax Credit is an incentive passed by the Minnesota Legislature and signed into law (MN Statutes 116U.27) by the Governor to create new film productions that employ Minnesota residents and promote Minnesota.

MN’s Film Production Tax Credit provides a transferable 25-percent income tax credit to production companies that spend at least $1,000,000 in a taxable year for eligible production costs. Applications are accepted on a rolling basis, and allocations are made on a first-come, first-served basis until the program’s $5 million annual maximum has been fully allocated. Apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota. The program is funded at approximately $4,950,000 in allocations per tax year. Unused annual funds will roll forward to the next year.

Only production companies are eligible to apply for the Film Production Tax Credit. In order to be eligible applicants must:

  • Apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota
  • Plan to expend a minimum of $1,000,000 in eligible expenses during the taxable year
  • Employ Minnesota residents to the extent practicable
  • Be able to submit proof that the project is at least 75% funded
  • Agree to promote Minnesota by visibly displaying a static or animated logo approved by DEED lasting at least five seconds in the end credits before the below-the-line crew crawl for the life of the project
  • Remain in good business standing with the Secretary of State of Minnesota
  • Be able to obtain and submit a tax clearance statement from the Minnesota Department of Revenue

Note: This is a partial eligibility list. Comprehensive details may be found on the MN Department of Employment and Economic Development website

Applying for a Film Production Tax Credit is a multiple step process. The applicant must apply for and receive a Credit Allocation Certificate prior to beginning principal photography. Any expense incurred prior to issuance of a Credit Allocation Certificate are deemed ineligible.

Apply

MN Production Rebate

The MN Production Rebate is an incentive passed by the Minnesota Legislature and signed into law (MN Statutes 116U.26) by the Governor to create new film production jobs in Minnesota.

 

The MN Production Rebate (MNPR) provides a 20-25% cash reimbursement to production companies that spend at least $100,000 for eligible MN production costs. Applications are accepted monthly, reviewed and evaluated for certification. Submission of an application does not in any way guarantee a project will be certified or that funds will be available.

Eligibility is based on the language of MN statute 116U.26  and the published program guidelines and is non-negotiable.

Submission and/or certification of an application does not in any way guarantee that a project will be reimbursed or that funds will be available. Applications are received and reviewed by MN Film & TV with final approval and reimbursement payment to follow after economic activity has occurred and all financial obligations in Minnesota have been paid and verified. If MN photography has already begun, the project is NOT eligible to apply.

The MN Production Rebate is funded at $500,000 each fiscal year (July 1-June 30). Please email incentives@mnfilmtv.org for current fund availability.

Applications should be received no later than 5pm CST on the due dates listed below and no earlier than 90 days BEFORE MINNESOTA PRINCIPAL PHOTOGRAPHY BEGINS. Projects spending $1M or more may apply according to the deadline schedule as posted and up to six months before production begins. We encourage you not to wait until the last minute and to call or email with questions prior to submission. Projects that have begun principal photography prior to the application deadline are not eligible to apply. Only complete applications will be reviewed.

All Film, Television and Internet projects will be evaluated and applicants notified within 10 business days:

Wed. 9/21/22
Wed. 10/19/22
Wed. 11/16/22
Wed. 12/21/22

Oversubscription Clause: MN Production Rebate funds are limited. If applications received for the MN Production Rebate exceed the total amount appropriated by the state for the program, MN Film & TV will maintain a waiting list. Projects that meet eligibility may be provisionally certified in amounts up to 25% in the event that funds become available. Submission and/or provisional certification of an application does not in any way guarantee that a project will be reimbursed or that funds will be available.

Download the MN Production Rebate guidelines, application forms and expenditure report below:  

  1. Guidelines_7.1.21.pdf
  2. Application.2.24.22.pdf
  3. 7_County_Metro_Map.pdf
  4. Rebate_Expenditure_Report.7.1.21.xls
  5. Production_Reimbursement_Affidavit.7.1.21.pdf

Applications should be submitted by email to jill@mnfilmtv.org

Regional Incentives

In addition to the MN Film Production Tax Credit and the MN Production Rebate, Minnesota is also pleased to offer a number of regional film production incentives.

This program offers financial assistance in the form of a production rebate to eligible applicants to encourage the creation of film, television, and digital media content production in the Department of Iron Range Resources & Rehabilitation’s service area (also known as the Taconite Assistance Area). This program exists to help develop and maintain a strong production industry presence that will contribute substantially to the economy in the Iron Range Resources & Rehabilitation’s service area in northeastern Minnesota.  The program provides a reimbursement of up to 20% of production and post costs for film, television, episodic and commercial content projects that are spent in the service area. The Iron Range Regional Production Incentive Program can be used with the MNPR, The Minnesota Film Production Tax Credit and/or any other regional incentive. For more information about eligibility requirements and details on this rebate program contact the Upper Midwest Film Office:
admin@uppermidwestfilmtv.org
218.461.1628
https://uppermidwestfilmtv.org/incentives/
 

The St Louis County, MN Production Incentive Program offers financial assistance in the form of a production rebate to certified applicants to encourage the creation of film, television and digital media content in St Louis County and to foster the local organic growth of the production industry talent and workforce. The program provides a reimbursement of up to 25% of production and post costs for film, television, episodic and commercial content projects that are spent in St. Louis County. It is funded by St. Louis County and the Upper Midwest Film Office (UMFO) is the administrator for the program. The St. Louis County Film Production Incentive Program can be used with the MNPR, The Minnesota Film Production Tax Credit and/or any other regional incentive. For more information about eligibility requirements and details on this rebate program contact the Upper Midwest Film Office:
admin@uppermidwestfilmtv.org
218.461.1628
https://uppermidwestfilmtv.org/incentives/

In partnership with the Duluth Economic Development Authority (DEDA), the City of Duluth Production Incentive Program offers financial assistance in the form of a production rebate to certified applicants to encourage the creation of film, television, and digital media content in Duluth, MN.  The program provides a reimbursement of up to 25% of production and post 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). The Upper Midwest Film Office (UMFO) is the administrator for the program. The City of Duluth Production Incentive Program can be used with the MNPR, The Minnesota Film Production Tax Credit and/or any other regional incentive. For more information about eligibility requirements and details on this rebate program contact the Upper Midwest Film Office:
admin@uppermidwestfilmtv.org
218.461.1628
https://uppermidwestfilmtv.org/incentives/

 

The Incredible Austin Minnesota Film Rebate provides a 10% reimbursement up to $10,000 per project for eligible costs incurred in the City of Austin. This program is administered by the Austin Convention and Visitors Bureau. This program is scheduled to sunset June 30, 2022. The Incredible Austin Minnesota Film Rebate Program can be used with the MNPR, The Minnesota Film Production Tax Credit and/or any other regional incentive. For more information about eligibility requirements and details on this rebate program contact: 

Austin Convention and Visitors Bureau 
301 N. Main Street Austin, MN 55912 
507.437.4563 
www.AustinMN.com

The city of Maple Lake has created a film rebate program to encourage movie and television production in the city and to support local businesses that can service the film industry.  The program is a 15% rebate for up to $50,000 in qualified production costs (max. $7,500 per production). The Shamrock Film Rebate can be used with the MNPR, The Minnesota Film Production Tax Credit and/or any other regional incentive. For more information about eligibility requirements and details on this rebate program contact: 

City of Maple Lake
10 Maple Avenue S.
P.O. Box 757
Maple Lake, MN 552358
320.963.3611
www.ci.maple-lake.mn.us 

Tax Exemptions

Some projects and related expenses may be tax exempt resulting in significant cost savings in Minnesota.

State sales tax does not apply to purchases of food and clothing, or to the making of television commercials.  For a detailed document outlining the definition of TV Commercial as well as which costs may be tax exempt, click here.

Minnesota Department of Revenue Sales Tax Fact Sheets and Industry Guides

Form ST3, Certificate of Exemption

Questions should be directed to the Minnesota Department of Revenue
651.556.3000
800.657.3666
revenue.state.mn.us

 

Hotels and Other Lodging Establishments Industry Guide

Questions should be directed to the Minnesota Department of Revenue
651.556.3000
800.657.3666
revenue.state.mn.us

Group of women Taiko drummers with sticks raised

"The MN Production Rebate was crucial in making HERbeat possible. It solidified our commitment to utilizing primarily MN crew throughout both production and post-production, strengthening the local film community and our economies."

 - DAWN MIKKELSON, EMERGENCE PICTURES