State Brief · MT

Montana Film Tax Incentives

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

Program Type
Transferable Tax Credit
20%
With Uplifts35%
Program Details
Annual Cap
$1.5M
Project Cap
$100K
Min. Spend
$350K
Comp. Cap
Stackable Uplifts

Stacks: +25% resident labor, +10% studio, +5% rural

Labor & Fringe
Payroll Burden
22–26%
Workers' Comp
3.0%
Sales Tax
No sales tax
Union Locals
IATSE 488
Official Sourcemontanafilm.com

Illustrative reference. Verify before deal.

Production Brief

Montana's MEDIA Act credit is one of the most aggressively stackable in the country: 25% on resident below-the-line labor, 15% on non-resident BTL, 20% on qualified non-wage production expenditures, plus uplifts for studio usage and rural filming that can push the effective rate to 35%. The $12 million annual cap and $350,000 minimum spend position the program for mid-budget features and series, and credits are transferable. Montana's expansive landscapes (mountain ranges, prairies, rivers, and wide-open sky) have drawn productions from A River Runs Through It to Yellowstone, and the state's production infrastructure has grown significantly with increased demand. Crew depth is concentrated in the Missoula, Bozeman, and Helena areas, with experienced location and outdoor-unit specialists but limited department-head bench for simultaneous large productions. The Montana Film Office, housed within the Department of Commerce, provides location scouting, permitting support, and connects productions with local resources.

Montana film incentive, at a glance.

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

Is the Montana film tax credit refundable or transferable?
Montana'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 Montana film incentive rate?
Montana's base rate is 20% on qualified production spend, with stackable uplifts that can push the effective top rate to 35% (Stacks: +25% resident labor, +10% studio, +5% rural).
What is the minimum spend to qualify for the Montana film incentive?
The minimum qualified-spend threshold to access the Montana program is $350K. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Montana film tax credit?
Montana's annual program cap is $1.5M with a per-project cap of $100K. 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 Montana?
Typical payroll burden in Montana runs 22–26% 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 3.0%, and production purchases are subject to No sales tax.
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Headline rate is the start, not the end. Compare Montana side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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