Headline rate 25%
Type Tax credit (transferable)
Minimum spend At least $1,000,000 in eligible production costs in Minnesota within a consecutive 12-month period
Program cap Allocation certificates may not exceed $25,000,000 in total (Minnesota Statutes 116U.27)
Administered by Explore Minnesota Film, with the Minnesota Department of Employment and Economic Development (DEED)
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.