Fully Transferable Tax Credit

Minnesota production incentives

Minnesota offers a fully transferable tax credit. Qualified spend is rewarded at 25%, with a $1,000,000 minimum spend and an annual funding cap of $25,000,000.

Headline rates

Qualified spend
25%
ATL resident
25%
ATL non-resident
25%*
BTL resident
25%
BTL non-resident
20-22%*

Program details

Minimum spend
$1,000,000
Funding cap
$25,000,000
Per-project cap
None
Loan-out registration
Yes
Loan-out withholding
Contact the film office.†
CPA audit required
Yes
Screen credit required
Yes
Compensation cap
$1,000,000*
Sunset date
December 31, 2030

A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.

Qualifying productions

Music VideosAnimationCommercialsDocumentariesScripted TVFeature FilmPost Production

Local & secondary incentives in Minnesota

4 city, county, or program-specific incentives layered on top of the statewide picture.

Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.

Put your incentive to work on set.

Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.

& get cards to your crew in less than 2 days.