The minimum in-state spend for feature film and TV is $350,000. 

At least 60% of principal photography must take place in Montana OR productions must make a minimum base investment in the state of more than $5,000,000 to qualify. 

For the post-production credit, at least 50% of all expenditures must incur in Montana, and at least 50% of all post-production activities must incur in MT.

*Lower budget projects like commercials and music videos can apply for case-by-case approval. In these cases, there is a $50,000 minimum spend.

Underserved Area Bonus: a 5% bump for expenditures incurred in an underserved area, defined as a Montana county in which 14% or more people of all ages are in poverty as determined by the most recent U.S. Census Bureau estimates.

University Bonus: a 10% bump for payments made to a Montana college or university for stage rentals, equipment rentals, or location fees for filming on campus.

Studio Bonus: a 10% bump on all in-studio facility and equipment rental expenditures incurred in the state for a production that rents a studio for 20 days or more.

Screen Credit Bonus: a 5% bump on base investment in the state if the state-certified production includes a Montana screen credit as furnished by the state.

College Student Credit: a 30% credit on compensation paid to any student enrolled in a Montana college or university who works on the production for college credit. The credit may not exceed $50,000 per qualified individual. Non-resident individuals do not qualify unless paid through payroll (independent contractors). This credit is in lieu of the 15% to 25% credit for ATL and BTL cast and crew and does not stack.

Military Veteran and Tribal Credit: a 30% credit on compensation paid to any crew member or production staff member who is a Montana resident veteran of the armed forces of the United States OR an enrolled member or descendant of an Indian tribe recognized by the state. The credit may not exceed $150,000 per qualified individual. Non-resident individuals do not qualify unless paid through payroll (independent contractors). This credit is in lieu of the 15% to 25% credit for ATL and BTL cast and crew and does not stack.

The application fee is $500 for projects spending less than $350,000 and $1,000 for projects spending $350,000 or more in Montana.

The application fee is $1,000 for any company utilizing the post-production credit.

The Department of Commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.

A project can earn, at maximum, 35% of its qualified Montana spend.

†The annual cap for this credit is not a rolling cap. The $12,000,000 is allocated according to production category as follows:
     • 10% is reserved for any production or postproduction company.
     • 10% is reserved for independent productions (defined those with a 
        budget of $3,000,000 or less.
     • 40% is reserved for media production credits tied to rental of qualified 
        Montana facilities.
     • 40% is reserved for Montana-domiciled companies (i.e., businesses 
        headquartered in-state with a local workforce).

A qualified Montana facility is defined as a media manufacturing facility of 10,000 or more square feet, measuring at least 25 feet from floor to truss, that was constructed or renovated in the state on or after January 1, 2025, at a minimum capital expenditure of $10 million for the primary purpose of engaging in the development of qualified production or postproduction activities.

A Montana-domiciled company is defined as a corporation incorporated in Montana or a partnership, limited liability company, or other business entity subject to tax; domiciled and headquartered in the state for a minimum of 1 year for the purpose of performing qualified production or postproduction activities; and maintaining a minimum of 15 resident full-time equivalent jobs that pay wages above the state average median income and for which Montana income tax is withheld.

The Big Sky Grant is still available on a case-by-case basis.

Excluding an actor, director, producer, or writer, the portion of any compensation that exceeds $500,000 for a single production is not included when calculating the base investment. The most each employee can earn back in credit is $125,000.

Credit received for residents’ compensation is not to exceed $150,000 per person.

Credits received for non-residents’ compensation is also not to exceed $150,000 credit per person.

The 20% credit on above-the-line employees’ compensation (for which Montana income taxes must be withheld) is only earned on the first $7,500,000 paid.

Loan-outs must register with the state and get a withholding certificate.