A total production budget of at least $1,000,000 including at least $500,000 in qualified expenditures and evidence that the total production budget is fully funded.

Productions must use a qualified production facility. These can be:

- A dedicated studio located in the state at which qualified productions can be produced.
- A studio located in the state at which all preproduction and film production take place for a qualified production filmed on location.
- A company that has, in the 3 consecutive years immediately preceding an application for a rebate, had the company’s principal place of business in Iowa and produced a qualified production.

Applications for the Film Rebate program will be accepted from February 2, 2026, through March 16, 2026. The application window may be shortened or extended depending on availability of funding for the program.

To submit an application for review, an eligible applicant must complete the following:

Register with ID.me for user verification.

Create an individual and organization profile within IEDA’s Opportunity Iowa Portal.

Begin and submit the two-part application for the Film Rebate funding opportunity.

Part A: Complete and submit a studio certification via the Opportunity Iowa Portal

Once part A is submitted, a studio may apply for one or more film rebates and is not required to wait for official certification in order to proceed.

Part B: Complete the rebate application for the qualified production via the Opportunity Iowa Portal.