Wisconsin

Wisconsin Film Tax Credits

Wisconsin's current screen incentive is administered through Film Wisconsin, housed within the Wisconsin Department of Tourism. The state administers $5 million annually in film tax credits. The tax incentives were created in 2025 to take effect on January 1, 2026, and the state provides a tax credit of up to 30 percent to attract and expand film production in Wisconsin.

Program Components

• Film Production Services Tax Credit: up to 30% for eligible productions including feature and short films, scripted and unscripted television series, documentaries, and broadcast advertising
• Film Production Company Investment Tax Credit: reviewed on a rolling basis
• Annual fund maximum: $5 million
• Maximum credit per applicant: $1 million
• Minimum spend: $100,000 for projects 30 minutes or longer; $50,000 for projects under 30 minutes

Application and Certification Process

Projects must be accredited first by Film Wisconsin. After completion, productions submit a Wisconsin-based CPA verification of actual expenses before final certification. Applications for the production-services credit are reviewed monthly. Credits may be used directly or sold or transferred to another taxpayer, subject to approval by the Wisconsin Department of Revenue.

Strategic Notes for Producers

Wisconsin is best understood as a newly revived, capped, transferable tax-credit jurisdiction with a competitive top-line rate, relatively modest minimum-spend thresholds, and a program clearly designed to build the state's production workforce and vendor ecosystem from the ground up.

The $5 million annual cap and $1 million per-applicant ceiling make Wisconsin most practical for mid-scale productions and independent projects rather than large studio features. The monthly application review cycle and rolling investment-credit intake provide more application flexibility than quarterly or biannual programs.

Frequently Asked Questions

What is the Wisconsin film tax credit?

Wisconsin offers a 30% tax credit, structured as a Transferable Tax Credit, with an annual program cap of $5M per year. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Wisconsin film tax credit?

The Wisconsin tax credit is 30%, structured as a Transferable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Wisconsin film tax credit?

Productions must meet a minimum spend threshold of $50,000 (under 30 min) / $100,000 (30+ min) in Wisconsin to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Wisconsin film tax credit?

Yes. The Wisconsin program has a program-wide cap of $5M per year and a per-project cap of $1M per production. Productions should apply early, as allocations can be limited.

How do I apply for the Wisconsin film tax credit?

Productions typically apply through the Wisconsin film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.