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Find production companies, locations services, film equipment and camera rental companies, post production companies, film crew, and many more production services for your commercial, TV or film production in Michigan, USA, including Grand Rapids, Michigan, Lansing, Detroit and Brooklyn.

USA

Tax Incentives - Useful tax information for filming in Michigan, USA

Type of Incentive
15%–35% Cash Rebate
Maximum Benefit

15%-32% cash rebate, 3% bonus for direct production expenditures and MI personnel expenditures at a qualified facility or post-production facility.

Compensation and Project Caps/ Funding Per Year

Program is not administered on a first-come, first-served basis. Projects receive priority and approval based on information contained in the application and other criteria.

Annual Cap: $50M (with at least $2.5M reserved for post-production expenditures).

Project Cap: None.

Comp Cap: $2M per employee; total producer fees are capped at 10% of MI personnel and direct production expenditures for residents and at 5% for non- residents.

What Qualifies
  • 27% of direct production expenditures (development, preproduction, production, and post-production expenses; must be 'Made in this State,' from a MI vendor, directly attributable to a qualified production, and subject to MI taxes).

  • 32% of MI personnel expenditures (compensation to ATL and BTL residents) reduces to 27% on Jan. 1, 2015.

  • 15% of crew production expenditures (compensation to non-resident BTL crew and ATL secretaries and assistants) reduces to 10% on Jan. 1, 2015.

  • 27% qualified personnel expenditures (compensation to non-resident ATL talent and management) reduces to 12% on Jan. 1, 2015).

Sunset/Review
2017-09-30 00:00:00
Application Considerations

Production company registration is required. Submit an application and fee equal to 0.2% of anticipated incentive (minimum $200, maximum $5K). Enter into an agreement with the MI Film Office (MFO) and begin work in the state within 90 days of the date of the agreement (90-day extension possible). All applicants can expect a maximum 21-day review process once the application is complete, as determined by the MFO.

Application Considerations

Submit final application after all MI production is complete and after MI CPA performs audit per MI guidelines. Incentive paid approximately 120 days after all required information provided to MFO.

Loan-Out Company Considerations

Registration: None.

Withholding: 4.25%.

Crew Base Considerations

Mostly union crew base. Several hundred crew members with majority in Detroit metro, but small bases in Grand Rapids, Traverse City, and Lansing areas.

Is Mappable
No
Has Incentive Program
No
You Should Know

Any expenditure made prior to the effective date as designated by the MFO is ineligible for the incentive.

Screen Credit Required
No
Project Criteria

Minimum spend = $100K.

Commissioner

Michigan Film Office | www.michiganfilmoffice.org
Margaret O'Riley, Director | Phone: 800.477.3456 | mfo@michigan.org


Additional Benefit

Name
Hotel Tax Exemption

Cap

Annual
50000000
Comp
2000000

Minimum Spend

Amount
100000

Features

Soundstages
Yes
Post Facilities
Yes
Water Tank
No
Beach
No
Bridges
Yes
Big City
Yes
Desert
No
Mountains
Yes
Historical Architecture
Yes
Southern
No
Tropical
No

Expenditure

In-State Vendors
NA
Out-of-State Vendors
NA
Fringes Paid
NA
Taxes Paid
NA

Qualified Compensation Expenditures

Animation
Yes
Award Shows
No
Broadway
No
Commercials
No
Documentaries
Yes
Feature Films
Yes
Game Shows
Yes
Industrials
No
Infomercials
No
Interactive Media and Video Games
Yes
Music Videos
Yes
News
No
Post-Production
Yes
Reality Shows
Yes
Scripted Shows
Yes
Soundtrack
Yes
Sporting Events
No
Talk Shows
Yes
Trailers
Yes
Visual Effects
Yes
Webisodes
Yes

Proposed Legislation

Identifier
MCLS § 125.2029h

These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact EP Financial Solutions or your legal or tax advisors to confirm any laws or the effect of incentives on your project.

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