Montana MEDIA Act Film Incentive

Montana offers a transferable film production tax credit of up to 35% of qualifying Montana production spendthrough 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.

Production Incentives

  • 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.

Additional Incentives

  • +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 on qualified postproduction wages incurred in Montana.

  • 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.

What Can Qualify?

Qualifying Montana production expenditures can include:

  • Set construction and operation

  • Wardrobe, makeup and related services

  • Lighting, sound and related production services

  • Studio, facility and equipment rentals

  • Vehicle rentals and transportation

  • Hotels and private housing

  • Per diem and living allowances

  • Editing, sound mixing, VFX, animation and related services

  • Airfare purchased through a Montana travel agency or travel company

  • Insurance and bonding purchased through a Montana insurance agency

  • Other qualifying direct production costs incurred in Montana

Flexible Qualification for Larger Productions

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.

Transferable Credits

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.

Investing in Montana's Production Infrastructure

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.

Program Through 2045

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.

Current Program Status

Important: 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.