Montana: 14% Tax Credit


Type of incentivePayroll Tax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend14.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 50.00%
  • - Minimum spend 300000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - 14% of the first $50K paid to each resident, plus 9% of all qualified production expenditures made in MT (excluding labor). MT also offers a Big Sky Grant program which can rebate up to 20% of qualified spend. The Big Sky Film Grant offers cash in hand 30 to 60 days after principal photography wraps and can be combined with the Tax Incentive for up to 20% back on qualified productions. Productions must shoot 50% of principal photography in the state or spend at least $300K. Montana does not have a sales tax; the 7% accommodations and lodging taxes are refunded for stays of more than 30 consecutive days. The incentive does not apply to projects that violate Montana’s obscenity laws. The production may not be financed by the tobacco industry.