Montana Tax Credits
Key Success Factors
Application
The application must be submitted before the start of principal photography
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 / 5.9%
Residency
Both residents and non-residents qualify
Program Limits
Production Cap
None
Program Cap
$12,000,000. Program sunsets 12/31/29
Payroll Cap
$500,000 per hire. Amounts above this are excluded.
Program Highlights
Tax Credit Type
Transferable tax credit
Tax Credit Amount
15-35%
Questions about the Montana Motion Picture Tax Credits Program?