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MONTANA

United States Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Incentive20%-35% Transferable Tax Credit
Labor
Resident ATL20%
Resident BTL25%
Non-Resident ATL20%
Non-Resident BTL15%
Qualified Spend
Spend20%

Qualified expenditures include preproduction and production expenditures incurred in Montana that are directly used for a qualified production.

Spend Uplifts

  • 10% on payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus
  • 10% on all in-studio facility and equipment rental expenditures incurred in Montana for a production that rents a studio for 20 days or more
  • 5% for production expenditures made in an underserved area
  • 5% for using "Film Montana" screen credit

Minimum/Caps
Minimum Spend$350K
Compensation Cap$7.5M
Annual Cap$12M
Application

The application for pre-certification with the Montana Film Office on qualified productions must be submitted before the start of principal photography.

Additional Requirements
Screen CreditYes
CPA AuditYes
Loan-Out RegistrationYes
Income Tax Withholding

Individual: 4.7% - 5.9%

Loan-out: 5.9%

Sunset DateNone
Carry Forward5 Years

Montana Film Office

Allison Whitmer, Film Commissioner

406.841.2876

allison.whitmer@mt.gov

www.montanafilm.com

Payroll & Finances

PayrollResidualsSmartStartSmartTimeProduction PortalEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP ResidencyMoneypenny

Manage Multiple Productions

AssetHubSmartHub

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