For the first time since 2013, Wisconsin has a film incentive. The 2025–27 state budget created a 30% transferable Film Production Services Tax Credit and a state film office, Film Wisconsin, inside the Department of Tourism, which opened for business in early 2026. Here is what the program does, who it is for, and how it compares to Illinois, Minnesota and the other states Midwest producers weigh against Wisconsin. We are a Madison production company, so we have a stake in this; the figures below are from the state’s own announcements and the Film Wisconsin office.
The program at a glance
| Term | Wisconsin credit |
|---|---|
| Rate | 30% of qualified in-state production spend and wages |
| Wages | Qualified up to the first $250,000 paid to each person |
| Minimum spend | $100,000 for projects over 30 minutes; $50,000 for projects under 30 minutes |
| Per-applicant cap | $1 million per year |
| Statewide cap | $5 million per year |
| Type | Transferable (can be sold to a Wisconsin taxpayer) |
| Administered by | Film Wisconsin, Wisconsin Department of Tourism |
| Effective | Productions from 2026 |
The practical reading: a commercial, documentary, series or feature spending between about $50,000 and $3.3 million in Wisconsin can recover roughly 30 cents on the dollar, up to the $1 million cap. Above that, the cap flattens the benefit, which is deliberate — the program is sized for independent features, series work, commercials and corporate campaigns rather than studio tentpoles.
What counts as qualified spend
Final rules are set by the Department of Tourism and may be refined, but the statute follows the usual pattern: goods and services purchased from Wisconsin vendors and used in the production (equipment rental, locations, catering, lodging, post-production performed in the state) and wages paid to people working in Wisconsin, capped at $250,000 per person. Spend with out-of-state vendors and above-the-line pay beyond the cap do not qualify. Keep Wisconsin invoices and payroll separable from the start; the audit is simpler.
Who should pay attention
- Brands and agencies shooting commercials and campaigns in Wisconsin: a $60,000 campaign shoot clears the short-form minimum.
- Independent features and documentaries with budgets from $100,000 to a few million: the sweet spot of the program.
- Series and streaming shooting a season in the state.
- Companies and institutions commissioning large training, recruiting or documentary projects — the credit applies to the production, not only to entertainment.
- Out-of-state productions looking for Midwest locations: Wisconsin has lakes, farmland, small towns, the Driftless hills, a working Great Lakes port and a state capitol, all within a few hours of Chicago and Minneapolis.
How Wisconsin compares
| State | Headline rate | Minimum spend | Annual cap |
|---|---|---|---|
| Wisconsin | 30% transferable | $100,000 / $50,000 | $5M statewide, $1M per applicant |
| Illinois | 30% transferable (+15% on wages in disadvantaged areas) | $100,000 / $50,000 | None |
| Minnesota | 25% transferable | $1 million | About $25M |
| Iowa | No state program | — | — |
| Michigan | No active program (legislation pending) | — | — |
| Georgia | 20% + 10% logo uplift | $500,000 | None |
The honest summary: Illinois remains the stronger program for large budgets because it has no cap. For projects under about $3 million, Wisconsin is now competitive on rate and far better than it was, and it has locations Illinois does not. For the city-by-city picture, see our Chicago and Madison production pages.
How to apply
- Contact Film Wisconsin before principal photography with a budget, schedule and Wisconsin spend estimate; the office confirms eligibility and reserves credit from the annual pool.
- Shoot, keeping Wisconsin vendor invoices and payroll records separate.
- Submit the final expenditure report (expect to need a CPA review above a certain size).
- Receive the certificate; use it against Wisconsin tax or sell it to a Wisconsin taxpayer through a broker, typically at 85–92 cents on the dollar.
Because the statewide pool is $5 million and credits are reserved in order, apply early in the calendar year for anything substantial.
Working with a Wisconsin crew
Wages paid to Wisconsin residents are qualified spend, so hiring in state improves the return. VIDART produces and crews commercials, corporate video, documentaries and narrative work from Madison, with cinema cameras, lighting, audio and drones included in the day rate, and we can take a project from script through post entirely inside the state. If you are budgeting a Wisconsin shoot to the credit rules, send us the brief and we will structure the quote around qualified spend.
Planning a production in Wisconsin? We will help you budget it to the credit.
Frequently asked questions
Does Wisconsin have a film tax credit?
Yes, as of 2026. The 2025–27 state budget created a 30% transferable Film Production Services Tax Credit, with a $1 million cap per applicant and $5 million per year statewide, administered by Film Wisconsin in the Department of Tourism.
What is the minimum spend for the Wisconsin film credit?
$100,000 of qualified Wisconsin spend for projects longer than 30 minutes, and $50,000 for projects of 30 minutes or less, which includes most commercials and short-form content.
Can commercials and corporate videos qualify?
Yes. The short-form minimum of $50,000 was written with commercials and similar productions in mind. Confirm eligibility for your specific project with Film Wisconsin before shooting.
Is the Wisconsin credit refundable?
It is transferable rather than refundable: if you have no Wisconsin tax liability you sell the certificate to a Wisconsin taxpayer, usually through a broker, at a discount.
What happened to the old Wisconsin film incentive?
Wisconsin’s earlier 25% credit, created in 2008, was cut back and then eliminated in the 2013 budget. The state had no incentive from 2013 until the new program took effect in 2026.
