Film Production Company Investment Tax Credit

Film Production Services Tax Credit

Wisconsin’s Film Production Services Tax Credit (Wis. Stats. § 71.07(5f), 71.07(5h), 71.28(5f), 71.28 (5h), 71.47(5f) and 71.47(5h)) provide a 30% film production tax credit, with both refundable and nonrefundable components, for eligible in-state production cast and crew wages, plus other eligible in-state production spending.  There is also a 100% income/franchise tax credit for qualifying Wisconsin sales/use taxes paid.  

The Film Production Company Investment Tax Credit (Wis. Stats. § 71.07(5f), 71.07(5h), 71.28(5f), 71.28 (5h), 71.47(5f) and 71.47(5h)) provides a 30% production company investment credit on purchases of eligible property and to acquire, construct, rehabilitate, remodel or repair real property for eligible in-state production companies. 

The tax incentives were created in 2025 to take effect on January 1, 2026, to encourage and develop a strong film industry in Wisconsin, encourage projects that will enhance the image of Wisconsin’s communities, cultures, countryside and creative workforce, and provide state and local governmental licenses and permits and private sector creative resources related to film production.  

Each fiscal year will have a $5 million allocation. Preference will be given to eligible projects that support and promote the creative workforce, communities and culture in Wisconsin. 

The credit is based on eligible production expenditures made in Wisconsin as defined in Wis. Stats. §  71.07(5f), 71.28(5f) and 71.47(5f).   

The Tax Credits include expenditures starting on January 1, 2026 

The tax credits are open to tax filers whose tax year begins after December 31, 2025. This means that, if your application is approved, expenditures you already made in 2026 may be eligible for the credits.  

If you are already in production, save your receipts. Please note that by law, all applications must first be reviewed and approved (accreditation) by Film Wisconsin. Final expenditures must be reviewed by a Wisconsin-based CPA to be eligible for final approval (certification) by Film Wisconsin.  

Applicants use the final tax incentive certification with their Wisconsin income/franchise tax return to claim the credits.  

Eligible Projects for the Film Production Services Tax Credit

Eligible projects include feature and short films, scripted and unscripted TV series, documentaries and broadcast advertising. Film Wisconsin reviews applications to determine eligibility for the tax incentive program.  

In approving tax credit applications, priority is given to tax-credit-eligible productions that promote the economic and creative development of Wisconsin, with funds spent on Wisconsin-based businesses and crew wages. 

According to state law, the minimum spend for eligible projects includes: 

• Minimum spend for projects 30 minutes or longer: $100,000
• Minimum spend on projects less than 30 minutes: $50,000

Annual Fund Maximum: $5 million  

• With a maximum tax credit of $1 million per applicant

All eligible projects must apply for accreditation and be certified by Film Wisconsin to receive tax credits

Eligible Projects for the Film Production Company Investment Tax Credit 

Eligible Wisconsin-based production companies creating feature and short films, scripted and unscripted TV series, documentaries and broadcast advertising can apply for investment tax credits. Film Wisconsin reviews applications to determine eligibility for the tax incentive program. 

All eligible projects must apply for accreditation and be certified by Film Wisconsin to receive tax credits. 

Application Deadlines & Review Process 

Applications for the Film Production Services Credit are reviewed monthly. All applications received by 11:59 p.m. Central time on the last day of every month will be reviewed the following month. 

Applications for the Film Production Company Investment Credit are reviewed on a rolling basis. 

The State of Wisconsin provides a tax credit of up to 30% to attract and expand film production in the state. 

For a project to become eligible, an applicant applies for a Tax Credit Accreditation Letter from Film Wisconsin. Upon completion of the project, the applicant commissions a verification of actualized expenses to be prepared by an independent certified public accountant (CPA) licensed in Wisconsin; the CPA will verify the amount of eligible production costs related to the project. The applicant then provides the report to Film Wisconsin to determine the final credit amount, and a Tax Credit Certificate is issued. The recipient of a Tax Credit Certificate may use it or may sell or transfer the credit to another taxpayer, as approved by the Wisconsin Department of Revenue (WDOR).  

1. We are here to help you. Applicants can, but are not required to, participate in a pre-application consultation. To schedule an appointment, email vpope@travelwisconsin.com  (optional step).
2. Applicant submits an application and supporting documentation through the Film Wisconsin website. Apply for the Production Company Investment Tax Credit Application or the Production Services Tax Credit.
3. Film Wisconsin reviews the application and determines if the proposed project meets the program’s minimum requirements.  
4. Upon satisfactory review, Film Wisconsin will issue the applicant a Tax Credit Accreditation Letter and schedule an implementation meeting with the approved applicant.  
5. Applicant provides a final expenditures report prepared by a Wisconsin-based CPA to Film Wisconsin within 30 days of the project completion date. Film Wisconsin reviews the report, requests additional documentation if needed, and issues a Tax Credit Certificate upon receiving sufficient accounting.  
6. Applicant files for the credit on its Wisconsin tax return filed with the WDOR. In the event the Tax Credit Certificate holder elects to assign the certificate to another taxpayer, the assignee must notify the WDOR within 30 days of possible assignment for approval.