# Wisconsin Film Incentive

Source: https://storiara.com/incentives/us/wisconsin
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Wisconsin's Film Production Services Tax Credit, in effect for expenditures from January 1, 2026, equals 30% of eligible Wisconsin production spending, or 30% of Wisconsin resident wages, plus a credit for Wisconsin sales and use tax paid. The spending credit is refundable and the wage and sales tax credits can be sold. Projects need more than $100,000 in wages ($50,000 if under 30 minutes), with $5 million available per fiscal year and up to $1 million per applicant.

Before 2026, Wisconsin was one of four states without a dedicated film office, according to the state's own announcement. The 2025-27 biennial budget created a film office and a production credit, Governor Evers announced the launch of Film Wisconsin in his February 17, 2026 State of the State address, and the credit covers eligible expenditures from January 1, 2026. Older state-by-state lists that show Wisconsin with no program are out of date.

## Three credits in one statute

Wis. Stat. 71.07(5f) (with matching sections for corporations and insurers) lets an approved production claim:

| Credit | Amount | How you get paid |
|---|---|---|
| Production expenditures | 30% of eligible Wisconsin spend, wages included | Refundable: any excess over tax due is paid by the state |
| Resident wages | 30% of wages paid to Wisconsin-resident employees for work in Wisconsin | Transferable to another Wisconsin taxpayer |
| Sales and use tax | Wisconsin sales and use tax paid on items used directly in production | Transferable |

A dollar can't be counted twice. The wage credit only applies to wages you didn't already claim as production expenditures, and the sales tax credit only to tax you didn't already count. The wage credit has its own limits: the first $250,000 per employee, and if production expenditures hit $1,000,000, the two highest-paid employees are left out. The [refundable tax credit](https://storiara.com/glossary/refundable-tax-credit) on spending has no residency test, which makes it the simpler route when much of the crew comes from out of state.

## Who qualifies

The statute calls an eligible project an accredited production. The threshold is based on payroll: aggregate salary and wages in the 12 months after the month principal photography starts must exceed $100,000 for a production 30 minutes or longer, or $50,000 if it runs under 30 minutes. Features, shorts, scripted and unscripted series, reality and competition shows, documentaries, and broadcast advertising can qualify. News, talk shows, sports, galas and awards shows, fundraising productions, and corporate or industrial work can't.

The claimant has to own the copyright or contract directly with its owner, and has to have a plan for commercial distribution that the film office considers viable.

[Qualified spend](https://storiara.com/glossary/qualified-spend) is anything incurred in Wisconsin and directly used to make the production, from writing and casting through editing and VFX. Three categories count only with a Wisconsin connection: music (Wisconsin resident musician, or a Wisconsin-domiciled publisher), air travel (a Wisconsin-domiciled travel agency or company), and insurance (a Wisconsin-domiciled agency or company).

## A $1,000,000 feature and a $5,000,000 feature

A $1,000,000 feature in Milwaukee spends $600,000 in Wisconsin, including $220,000 in payroll. Payroll clears the $100,000 test.

- Production expenditure credit: 30% x $600,000 = $180,000, refundable
- Plus a credit for the Wisconsin sales and use tax paid on taxable production purchases

A $5,000,000 feature spends $3,800,000 in Wisconsin.

- 30% x $3,800,000 = $1,140,000
- Film Wisconsin's maximum per applicant: $1,000,000

With $5 million available per fiscal year, five projects at the maximum would use a whole year's allocation. Film Wisconsin says it gives preference to projects that spend with Wisconsin businesses and hire Wisconsin crew, so put those numbers up front in the application.

## Accreditation, CPA review, certificate

1. Optional: book a pre-application consultation with Film Wisconsin.
2. Apply online. Film Wisconsin reviews applications on a rolling basis and, if the project qualifies, issues a Tax Credit Accreditation Letter and schedules an implementation meeting.
3. Keep receipts. If your application is approved, 2026 expenditures made before approval can still count.
4. Within 30 days of completing the project, submit a final expenditures report prepared by an independent Wisconsin-licensed CPA.
5. Film Wisconsin reviews it and issues a Tax Credit Certificate.
6. Claim the credit on your Wisconsin income or franchise tax return, or assign it. The assignee has to notify the Department of Revenue within 30 days for approval.

Include Film Wisconsin's acknowledgement in the production credits. Wisconsin-based production companies building stages or buying equipment can apply for the separate 30% Film Production Company Investment Tax Credit.

## Wisconsin against Minnesota and Illinois

[Illinois](https://storiara.com/incentives/us/illinois) borders Wisconsin to the south. For a large show, compare its rate and caps with Wisconsin's $1 million per-applicant limit. [Minnesota](https://storiara.com/incentives/us/minnesota), [Michigan](https://storiara.com/incentives/us/michigan), and [Iowa](https://storiara.com/incentives/us/iowa) are the other neighbors worth checking. Model the cap in the [incentive calculator](https://storiara.com/tools/incentive-calculator), read [how film tax credits work](https://storiara.com/blog/how-film-tax-credits-work), and compare all states on the [incentives hub](https://storiara.com/incentives).

Storiara's Funding page matches incentive programs to a project's locations and budget, but its dataset still lists Wisconsin as a state without a program. Add the Wisconsin credit to the [budget](https://storiara.com/feature/budgeting) manually using the math above.

## Frequently asked questions

### Does Wisconsin have a film tax credit?

Yes, as of 2026. The 2025-27 state budget created Film Wisconsin and a 30% film production tax credit for taxable years beginning after December 31, 2025. Expenditures from January 1, 2026 can count once a project is approved.

### What is the minimum spend for the Wisconsin film tax credit?

The test is payroll. Salary and wages in the 12 months after the month principal photography starts must exceed $100,000 for a project 30 minutes or longer, or $50,000 for a project under 30 minutes.

### Is the Wisconsin film credit refundable or transferable?

Both, depending on the part. The 30% credit on production expenditures is refundable. The 30% credit on resident wages and the sales and use tax credit can be sold or transferred to another Wisconsin taxpayer once the Department of Revenue certifies ownership.

### How much can one production get in Wisconsin?

Film Wisconsin lists a maximum of $1 million in tax credits per applicant, out of $5 million available each fiscal year.

### Do reality shows qualify for Wisconsin's film credit?

Yes. The statute includes scripted, unscripted, reality, and competition productions. News, talk shows, sports events, awards shows, fundraising productions, and corporate or industrial videos are excluded.

## Sources

- [Film Wisconsin Tax Credit Applications, Wisconsin Department of Tourism](https://industry.travelwisconsin.com/about-us/film-wisconsin/film-wisconsin-application)
- [Wis. Stat. 71.07(5f), Film production services credit](https://docs.legis.wisconsin.gov/statutes/statutes/71/i/07/5f)
- [Gov. Evers Announces Launch of New State Film Office and Tax Credit Program (Feb. 17, 2026)](https://industry.travelwisconsin.com/media/press-releases/gov-evers-announces-launch-of-new-state-film-office-and-tax-credit-program)