Benefit as a % of spend | 20.00 |
Financial cap per production | - |
Do I have to register/set up a company? | No |
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? | No |
Does travel to/from country/region qualify as expenditure? | Yes |
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
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When will the benefit/incentive be received? | - - End of national fiscal year
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Additional incentives or advantages | - - The 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company's base investment in the tax year. There include
• 25% of compensation for MT resident crew
• 15% of compensation for non-MT resident crew
• 20% of above-the-line compensation (actor, director, producer, writer)
•30% of compensation paid to student enrolled in a MT college/university who works on the production for college credit
• 10% of payments to MT colleges/universities for stage, equipment, rentals, or location fees for filming on campus
• 10% of all in-studio facility/equipment that rents a studio for 20 days or more
• 5% of expenditures in an underserved county
• 5% for using "Film MONTANA" screen credit
• 25% of post-production wages
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