Montana Film Incentive
Four Buckets. More Opportunity for Montana.
Montana's MEDIA Act and the passage of SB 326 represent a commitment to building a sustainable film and television industry. The program supports production companies, permanent facilities, independent filmmakers, and productions investing in Montana's economy.
Up to 35% in qualifying production credits | Transferable credits | Program extended through 2045
Credit Reserves: 90% for Montana Films, Not Just One Out-of-State Production.
SB 326 divides Montana's available film tax credits into four distinct buckets, helping ensure the incentive supports Montana companies, Montana facilities, independent filmmakers, and productions coming into the state.
Qualified Companies
Reserved for Qualified Companies (QC), supporting Montana-based production companies and continued investment in the state's film industry.
Qualified Facilities
Reserved for productions utilizing Qualified Facilities (QF), encouraging productions to shoot, build, and spend at Montana production facilities.
Montana Independent Film
Reserved specifically for Montana Independent Films (MIF), protecting access to the incentive for smaller, Montana-driven productions.
Unreserved
Available without reservation, helping attract out-of-state productions and new production dollars into Montana.
A transferable credit of up to 35% of qualifying Montana production spend.
Montana offers a transferable film production tax credit of up to 35% of qualifying Montana production spend through the Montana Economic Development Industry Advancement (MEDIA) Act.
The program has been extended through 2045 and is designed to support film, television, streaming, commercial, documentary, interactive media, and postproduction projects filming and working in Montana.
Qualifying Montana Production Credits
Credits May Be Transferred to Eligible Montana Taxpayers
Long-Term Legislative Framework
These are descriptions of program provisions, not representations of current credit availability.
Credits on qualifying production spend.
20% Base Credit
On qualifying production expenditures made in Montana.
25% Resident Crew Credit
On compensation paid to Montana resident crew and production staff, up to a $150,000 credit per person.
15% Nonresident Crew Credit
On compensation paid to nonresident crew and production staff when Montana income tax is withheld, up to a $150,000 credit per person.
20% Above-the-Line Credit
On the first $7.5 million of compensation paid to each qualifying actor, director, producer, or writer when Montana income tax is withheld.
30% Veteran & Tribal Workforce Credit
On compensation paid to qualifying Montana resident veterans and enrolled members or descendants of recognized Indian tribes, up to a $150,000 credit per person.
30% Montana Student Credit
On compensation paid to eligible Montana college or university students working as paid interns or bona fide employees for college credit, up to $50,000 per student.
Stackable incentives for deeper investment.
+10% Studio Incentive
On qualifying in-studio facility and equipment rental expenditures for productions that rent a Montana studio for 20 days or more.
+10% College & University Incentive
On qualifying payments to Montana colleges or universities for stage rentals, equipment rentals, or filming location fees.
+5% Underserved Area Incentive
On qualifying production expenditures made in designated underserved Montana counties.
+5% Montana Screen Credit Incentive
On Montana base investment when a state-certified production includes the approved Montana screen credit.
Total production credits may not exceed 35% of the production's qualifying Montana base investment.
Postproduction
25%
Postproduction Credit
Montana offers a 25% credit on qualified postproduction wages incurred in the state.
Eligible postproduction can include picture and sound editing, mixing, visual effects, graphic design, original scoring, animation, musical composition, and other qualifying postproduction activities.
Qualified postproduction work may be performed in Montana on footage shot either inside or outside the state.
Qualifying Montana production expenditures can include:
A qualifying production generally must complete at least 60% of its principal photography time in Montana or exceed $5 million in Montana base investment.
This provides additional flexibility for major feature films and television or streaming productions that may shoot across multiple jurisdictions while making a significant investment in Montana.
MEDIA Act production credits are transferable, allowing an approved production company to transfer all or part of an unused credit to another Montana taxpayer.
Under the program, a transferee must purchase the credit for at least 85% of its value, providing a mechanism for productions without sufficient Montana tax liability to monetize their approved credits.
Transfers are subject to applicable state requirements and fees.
The revised MEDIA Act places an increased emphasis on permanent film and television infrastructure in Montana.
Once previously approved pre-2025 credit obligations have been satisfied, 40% of the applicable annual credit allocation is designated for production credits derived from rental costs at Qualified Montana Facilities, helping support long-term investment in Montana-based studios and production infrastructure.
The MEDIA Act production and postproduction credits have been extended through the tax year ending December 31, 2045, creating a long-term framework for continued film and television production investment in Montana.
Important: New certification applications are currently paused.
The Montana Department of Commerce has currently paused acceptance of new MEDIA Act certification applications. The Montana Film Office states that the first available credit is expected to become available in 2031.
Productions should consult the Montana Film Office and qualified tax or production incentive advisors regarding current credit availability, certification requirements, and eligibility before relying on the incentive in a production budget.
Incentive information is provided for general informational purposes only and is subject to applicable Montana law, administrative rules, program availability, and approval by the appropriate state agencies.