State Brief · WI

Wisconsin Film Tax Incentives

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

Program Type
Transferable Tax Credit
30%
Program Details
Annual Cap
$5M
Project Cap
$1M
Min. Spend
$100K (>30 min) / $50K (<30 min)
Comp. Cap
—
Labor & Fringe
Payroll Burden
23–26%
Workers' Comp
3.3%
Sales Tax
5%
Official Sourceactionwi.org

Illustrative reference. Verify before deal.

Production Brief

Wisconsin's new 30% transferable tax credit went live on January 1, 2026, under the Action WI program, making it one of the newest entries in the national incentive landscape. The $5 million annual fund has a $1 million per-project cap, the minimum spend is $100,000 for features and $50,000 for shorts, and only expenditures on Wisconsin-based businesses and crew wages qualify. Milwaukee and Madison anchor the state's production community, with a crew base that is experienced in commercial, documentary, and independent work and poised to grow as the incentive attracts new projects. Wisconsin's Great Lakes coastline, farmland, forested north, and Midwestern urban settings provide visual diversity across four distinct seasons. Details about the state film office are expected later in 2026, and producers should stay connected with Film Wisconsin for program updates as the new credit builds its operational track record.

Wisconsin film incentive, at a glance.

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

Is the Wisconsin film tax credit refundable or transferable?
Wisconsin'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 Wisconsin film incentive rate?
Wisconsin offers a 30% rate on qualified production spend.
What is the minimum spend to qualify for the Wisconsin film incentive?
The minimum qualified-spend threshold to access the Wisconsin program is $100K (>30 min) / $50K (<30 min). Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Wisconsin film tax credit?
Wisconsin's annual program cap is $5M with a per-project cap of $1M. 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 Wisconsin?
Typical payroll burden in Wisconsin runs 23–26% 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 3.3%, and production purchases are subject to 5%.
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Headline rate is the start, not the end. Compare Wisconsin side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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