State Brief · MN

Minnesota Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Minnesota. Reference data for producers, line producers, and financiers structuring a Minnesota shoot.

Program Type
Transferable Tax Credit
25%
Program Details
Annual Cap
$25M
Project Cap
Min. Spend
$1M
Comp. Cap
Labor & Fringe
Payroll Burden
24–28%
Workers' Comp
3.6%
Sales Tax
6.875%
Union Locals
IATSE 490 / 13
Official Sourcemnfilmtv.org

Illustrative reference. Verify before deal.

Production Brief

Minnesota offers a 25% transferable tax credit through its main program, which can be layered with a separate 20–25% Snowbate cash rebate program for additional benefit. The $24.95 million annual cap across both programs and a $1 million minimum spend position the incentive for mid-to-large-budget productions. The Twin Cities anchor the state's production ecosystem, with a crew base that has grown through consistent commercial, documentary, and independent film production. Minnesota's four-season landscape, urban-suburban range, and Scandinavian-influenced architecture provide distinctive location options that are difficult to double elsewhere. The dual-program structure (transferable credit plus cash rebate) is unusual nationally and can improve effective returns, though producers should model both programs together to understand the combined benefit.

Minnesota film incentive, at a glance.

The questions producers ask first when sizing a Minnesota shoot, answered against the state's current program structure and fringe environment.

Is the Minnesota film tax credit refundable or transferable?
Minnesota's film tax credit is transferable. Producers can sell unused credits to a third-party taxpayer (typically a bank or insurance company) at a discount, which generally clears in 30 to 90 days at 88 to 95 cents on the dollar.
What is the Minnesota film incentive rate?
Minnesota offers a 25% rate on qualified production spend.
What is the minimum spend to qualify for the Minnesota film incentive?
The minimum qualified-spend threshold to access the Minnesota program is $1M. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Minnesota film tax credit?
Minnesota's annual program cap is $25M. Productions should confirm current fund availability before committing, as caps can be exhausted mid-fiscal-year.
What is the payroll burden for film production in Minnesota?
Typical payroll burden in Minnesota runs 24–28% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 3.6%, and production purchases are subject to 6.875%.
Compare Across States

See how Minnesota stacks up on the full map.

Headline rate is the start, not the end. Compare Minnesota side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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