Montana Tax Credits
Key Success Factors
Application
The application must be submitted before the start of principal photography & 60% of principal photography in state
Spend Requirements
$50k-$350k – approved on case by case basis.
>$350k first come first served.
>$350k first come first served.
CPA Audit Required?
Yes
Loan-Out:
Registration/
Withholding
Registration/
Withholding
Yes / 6.9%
Residency
Both residents and non-residents qualify, but credit is capped at $150k per individual.
Program Limits
Production Cap
None
Program Cap
$12,000,000. No sunset date
Payroll Cap
$500,000 per hire
Program Highlights
Tax Credit Type
Transferable tax credit
Tax Credit Amount
15-35%
Questions about the Montana Motion Picture Tax Credits Program?
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