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 transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the Wisconsin film incentive?

Aggregate salary & wages > $100K (≥30 min) / > $50K (<30 min) within 12 months of start of principal photography (s. 71.07(5f)(a)1). 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?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate. Refundable — the excess over your state tax liability is paid out in cash.

Transferable creditHuman verified· 2026-10-05Active

Wisconsin film tax incentive

Q: Is the Wisconsin film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate. Refundable — the excess over your state tax liability is paid out in cash.

Film Production Services Tax Credit

Headline rate

30%

Minimum spend

Aggregate salary & wages > $100K (≥30 min) / > $50K (<30 min) within 12 months of start of principal photography (s. 71.07(5f)(a)1)

What Wisconsin actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit 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

Other state programs

Separate incentives Wisconsin runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

Film Production Company Investment Credit
Capital spend to establish a WI film production company: depreciable equipment used ≥95% in the business and real-property acquisition/construction/rehab. Not production spend; narrow-eligibility (first 3 tax years in WI only). Nonrefundable, transferable.
30%
Nontransient (30-day) Lodging Exemption
Minimum spend: N/A
5%

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

Flat 30% on Wisconsin spend, capped at $1M per applicant from a $5M yearly pool — apply early in the fiscal year. The 30% spend credit is refundable but cannot be sold; only the resident-wage and sales-tax credits are transferable.

Film commissions in Wisconsin

The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.

Film WisconsinFilm commissionMadison, WI

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 transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.
What is the minimum spend for the Wisconsin film incentive?: Aggregate salary & wages > $100K (≥30 min) / > $50K (<30 min) within 12 months of start of principal photography (s. 71.07(5f)(a)1). 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?: Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate. 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%.

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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.