MINNESOTA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
| Incentive | 25% Transferable Tax Credit |
| Related Programs | |
| Labor | |
| Resident ATL | 25%* capped at first $500K in wages provided MN withholding taxes are remitted. ATL Talent Capped at first $1M in wages provided MN withholding taxes are remitted |
| Resident BTL | 25% |
| Non-Resident ATL | 25%* one non-res producer and one non-res director, capped at first $500K in wages for each individual in those roles (one each per episode if episodic) provided MN withholding taxes are remitted. Individual holding more than one position are only eligible once. Non-res ATL capped at first $1M in wages provided MN withholding taxes are remitted |
| Non-Resident BTL | 20% |
| Labor Uplifts | n/a |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include direct costs of a qualified production incurred after the date of the project’s certification letter. | |
| Spend Uplifts | n/a |
| Minimum/Caps | |
| Minimum Spend | $1M (tax credit) |
| Annual Cap | 25M ($70M currently available) |
| Application | |
Film Production Tax Credit - apply at least 30, but no more than 180 days prior to beginning of principal photography in MN. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: See ATL and BTL requirements Loan-out: Requirements vary, please contact incentives@ep.com for more information |
| Sunset Date | December 31, 2030 |
| Additional Information | |
Explore Minnesota Film651.757.1877 | |