Tax Incentive Resources

Comprehensive information about Minnesota's stackable film production incentives. Each program is administered independently with specific requirements and application processes.

Upper Midwest Film & TV Office

The Upper Midwest Film & TV Office (UMFO) administers regional incentive programs for Minnesota. Visit their website for complete details, guidelines, and applications for all regional programs.

St Louis County
25%

The St Louis County Production Incentive Program offers financial assistance in the form of a production rebate to certified applicants to encourage the creation of film, television and digital media content in St Louis County. The program provides a reimbursement of up to 25% of production and post costs for film, television, episodic and commercial content projects that are spent in St. Louis County.

Funding Cap: Up to $1,000,000 per project

Administrator: Upper Midwest Film Office (UMFO)

Note: This 25% reimbursement may be combined with other incentive programs, but must adhere to each program requirement.

City of Duluth
25%

⚠️ 2025 FUNDING FOR THIS PROGRAM HAS BEEN EXTINGUISHED. INFO REGARDING 2026 FUNDING WILL BE AVAILABLE IN FALL 2025

In partnership with the Duluth Economic Development Authority (DEDA), the City of Duluth Production Incentive Program offers financial assistance in the form of a production rebate to certified applicants to encourage the creation of film, television, and digital media content in Duluth, MN. The program provides a reimbursement of up to 25% of production and post costs for film, television, episodic and commercial content projects that are spent in the City of Duluth.

Funding Cap: Up to $200,000 (Minimum spend $10,000)

Administrator: Upper Midwest Film Office (UMFO)

Note: This 25% reimbursement may be combined with other incentive programs, but must adhere to each program requirement.

Iron Range
20%

The Iron Range Regional Production Incentive Program offers financial assistance in the form of a production rebate to eligible applicants to encourage the creation of film, television, and digital media content production in the Department of Iron Range Resources & Rehabilitation's service area (Taconite Assistance Area). The program provides a reimbursement of up to 20% of production and post costs for film, television, episodic and commercial content projects.

Funding Cap: Up to $500,000

Administrator: Upper Midwest Film Office (UMFO)

Contact: shari@uppermidwestfilmtv.org

Note: This 20% reimbursement may be combined with other incentive programs but must adhere to each respective program requirements.

State of Minnesota
25%

REGIONAL PROGRAMS ARE STACKABLE WITH THE MN STATE TAX CREDIT PROGRAM

The Minnesota Film Production Tax Credit is an incentive passed by the Minnesota Legislature. An assignable 25% income tax credit is provided to production companies that expend at least $1,000,000 in a consecutive 12-month period for eligible production costs. Applications are accepted on a rolling basis, and allocations are made on a first-come, first-served basis until the program's available funding has been fully allocated.

Minimum Spend: $1,000,000 in any consecutive 12-month period

Administrator: Explore Minnesota Film Office

Contact: Jill.Johansen@state.mn.us

Statute: MN Statutes 116U.27

Requirement: Projects must include promotion of Minnesota (visible display of approved logo in end credits)

Important Information

Stackable Programs: Regional programs (City, County, Iron Range) can be stacked with the State of Minnesota Tax Credit, potentially reaching up to 75% in total incentives for eligible expenditures.

Program Requirements: Each incentive has specific application processes, eligibility requirements, and documentation needs. Carefully review all program guidelines.

Superior FX Advantage: As a qualified eligible vendor for all these programs, Superior FX can help navigate the application process and ensure maximum benefit realization.

Principal Photography Restriction: Most programs require that principal photography has NOT yet begun at the time of application.

Contact Us: For a detailed analysis of how these incentives apply to your specific project, please contact our team.

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