What is the Wisconsin film tax incentive rate?

Wisconsin offers 30% on qualified in-state spend through the Film Production Services Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Wisconsin film incentive?

$100K W-2 wages (≥30 min); $50K W-2 wages (<30 min). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Wisconsin film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Refundable creditHuman verified· 2026-08-31Active

Wisconsin film tax incentive

Q: Is the Wisconsin film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Film Production Services Tax Credit

Headline rate

30%

Minimum spend

$100K W-2 wages (≥30 min); $50K W-2 wages (<30 min)

What Wisconsin actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Film, TV, documentary and related production. Min spend $100K (>30 min) / $50K (<30 min). Resident-wage credit capped at $250K/employee, excludes 2 highest-paid. Expenditure credit also covers capital investment in production property (first 3 years).

Documentary
Scripted TV
Feature Film

How to apply

Apply to and be certified by the Wisconsin State Film Office (Department of Tourism). Credits first claimable for tax years beginning after Dec 31, 2025.

The rule to remember

Effective tax years beginning after 12/31/2025; $5M annual / $1M per project; Dept of Tourism (not WEDC).

Common questions

What is the Wisconsin film tax incentive rate?: Wisconsin offers 30% on qualified in-state spend through the Film Production Services Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.
What is the minimum spend for the Wisconsin film incentive?: $100K W-2 wages (≥30 min); $50K W-2 wages (<30 min). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Wisconsin film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

QUICK CALCULATOR

What could Wisconsin be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

SEE ALL JURISDICTIONS

STAY CURRENT

Tracking changes to this program?

We re-verify Wisconsin against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.