On July 1, 2019, the Montana Economic Development Industry Advancement (MEDIA) Act came into affect. It offers a 20% transferable income tax credit on production expenditures in the state with additional amounts that can increase the credit up to 35% of the production company’s base investment in the tax year.
The MEDIA Act transferrable income tax credit is administered by two Montana State Agencies: The Department of Commerce/Film Office and the Department of Revenue. Productions must first apply for certification with the Department of Commerce/Film Office (this application). Then, to claim the credit, productions will apply with the Department of Revenue. Each department has their own sets of rules and both have application fees.
The specific incentive portions and provisions of the tax credit are available on our website, HERE.
Montana offers a transferable income tax credit on 25% of post-production wages on qualified productions in Montana.
Certification with the Montana Film Office is required with a non-refundable $500 filing fee. The application may be saved for editing until complete submission. A PDF of the form for pre-application review is available HERE.
Registration with the Secretary of State is required. The registration process takes 7-10 days, and completed registration must be uploaded with this application. Tips for registration can be found HERE.
Ready to Register? Go to, visit and apply with Montana Secretary of State HERE.
The production company must file a Montana tax return at the end of the tax year following post-production completion in order to claim the credit. Filing fees and additional documentation will be due to the Department of Revenue when you begin the tax return process. Visit the MT Department of Revenue to learn more HERE.