Maximize your next project’s budget with beautiful water views and city skylines
The Great Lakes region offers a variety of visuals to suit your next project. From dense forests and coastlines to bustling cityscapes, there is a landscape in this area to match your creative vision.
Illinois
Illinois is one of the most respected production centers in the country. Chicago’s distinct skyline has appeared in global smash-hits like The Dark Knight and Ferris Bueller’s Day Off. The city attracts billions of dollars in local revenue every year from the number of productions highlighting Chicago’s gorgeous lakefront to its underground alleys and its well-manicured parks.
While the city of Chicago is managed by its own film office, the state of Illinois promotes the unique array of locations available. Urban sprawls can also be found in the likes of Springfield and Bloomington, while just an hour south of the Windy City are mile after mile of farmlands and historic farmhouses. With an eye for diversity, inclusion and opportunity, the state of Illinois provides a plethora of resources to ensure the success of every production.
Incentive Type: Transferable, Non-Refundable Tax Credit
Incentive Amount: 30-45%
Minimum Spend: $100K ($50K for 30 minutes or less)
Bonus: 15% on salaries of individuals (making at least $1,000 in total wages) that live in an economically disadvantaged area (at least 13.8% unemployment).
Audit Requirements: An audit by a CPA approved by the Illinois Film Office is required.
Application: Application must include the diversity plan – specific goals for hiring minorities and women.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: 12/31/2032
Indiana
Although Indiana currently has no tax incentive, there are a plethora of reasons that Indiana is the perfect location for your next project. The Northwest region of the state is home to some of the rarest shorelines of Lake Michigan, recently protected as a national park in 2019. The sky-scraping dunes lining the shore transport you to another planet, providing a striking background in all seasons. The Indiana Caverns is an underground cave system explorable by boat or by foot. Located at the southern tip of the state, is a remarkable location just five miles off of I-65.
Indiana is home to cities big and small, each with a unique flare. Transformers: Dark of the Moon and A Nightmare on Elm Street were just two of many feature films produced in Gary. Throughout the state, you don’t have to travel far to come across some of the most charming small towns in midwestern America.
Projects of 30 days or more may be exempt from the County Innkeeper’s Tax. More information about the tax can be found here.
Incentive Type: Non-Transferable, Non-Refundable Tax Credit
Incentive Amount: 20-30% (The credit is up to 30% on in-state spending. True percentage is up to the discretion of the Director of the Film office)
Minimum Spend: $50k
Bonus: None
Audit Requirements: In-office Audit will be required
Application: Application can only be submitted during specific application window.
Sales Use Tax Relief: N/A
Hotel Occupancy Tax Relief: Projects of 30 days or more may be exempt from the County Innkeeper’s Tax.
Sunset Date: None
Michigan
Michigan’s Film and Digital Media Office is positioning the state’s film industry to be a preeminent location for forward-thinking film makers. Its Creative Chambers Pilot Program works directly with communities throughout the state to highlight disparities in creative opportunities and encourage the retention and growth of talent in creative and cultural economies.
Production teams looking to film in Michigan would find no shortage of resources. The state is one of the first to adopt the new Reel-Tourism program, which is a historic database of every production shot in the state since 1940. This data includes information about the location, set, images, production and cast & crew. This work by Michigan’s Film and Digital Media Office has led to the development of truly unique experiences, like the Batman v Superman: Dawn of Justice mobile tour app, which guides viewers to 12 filming location in downtown Detroit with images, information and clips from the movie provided by Warner Bros. Pictures.
It’s not hard to see why major motion pictures like Scream 4, Die Hard 2 and Gran Torino chose Michigan as their filming site. The state lists over 6,000 individual locations that cover every facet of the state’s diverse landscape. Bustling cities are a short drive from quaint, remote cottages backed up to the waterfront. From the untouched charm of Mackinac Islands to the up-and-coming energy of Grand Rapids, there is a location for every filming need and a highly skilled crew readily available to create an unforgettable film.
Minnesota
Minnesota is the nation’s midway point between New York City and Los Angeles, and its plethora of international and regional airports means that bringing your production to the state is highly accessible. The state’s location guarantees four distinct seasons all marked with their own grandeur. The incredible fall foliage in particular has popped up in many films shot in Minnesota, including The Mighty Ducks, Grumpy Old Men and Purple Rain. The Land of 10,000 Lakes has no shortage of waterfront filming locations, and its comprehensive location database means every production team can easily find what setting they’re looking for.
On top of its statewide incentive programs, Minnesota also offers a number of regional film production incentives that can be compounded. These regions include Iron Range, St. Louis County, Duluth, Austin and Maple Lake. In whatever city you chose to film in, there is no shortage of union and non-union crews and actors with one of the largest and most diverse professional theatre communities in the nation.
Incentive Type: Credit/Rebate Combo
Incentive Amount: Rebate: 20% rebate for feature films, documentaries, and music videos, and an additional 5% if the project budget is over $1 million or shoot a minimum of 60% outside the metro area. Tax Credit: 20-25% must show proof of 75% of financing is in place.
Minimum Spend: $100K-$1M
Bonus: N/A
Audit Requirements: REBATE- Projects with $1 million or more of Minnesota expenditures require a CPA review; CPA and cost are paid for by Minnesota Film and TV. TAX CREDIT- Audit is required.
Application: Submit completed rebate application no earlier than 90 days prior to the start of Minnesota principal photography or post production (standalone post production projects); all certified projects must schedule a rebate processing procedures meeting with the Incentives Specialist prior to beginning production. Rebate is awarded on a point system based on; economic impact, Key Personnel, MN production days, MN location and representation, and distribution. For the tax Credit Apply at least 30 days but not more than 90 days prior to beginning principal photography in Minnesota.
Sales Use Tax Relief: Yes
Hotel Occupancy Tax Relief: Yes
Sunset Date: 12/31/2030
Missouri
From the vibrant streets of St. Louis and Kansas City to the serene beauty of the Ozarks, the diverse landscapes of Missouri have been used backdrops for a wide variety of film genres. Filmmakers are drawn to Missouri for its unique blend of urban and rural scenery, supportive local communities and attractive production incentives. Notable films such as Gone Girl, which captures the picturesque town of Cape Girardeau, and Winter’s Bone, set in the rugged Ozark Mountains, showcase Missouri’s rich cinematic potential.
Incentive Type: Fully Transferable Tax Credit
Incentive Amount: 20%-42%
Minimum Spend: $50K (commercial/under 30 minutes); $100K (Feature/TV/over 30 minutes)
Bonus: A slew of bonuses are available including 5% extra for the following: if 50% of the budget is in MO, if 15% of spending is in a rural area, if the project paints MO in a positive manner, or if three depts advance a resident.
Audit Requirements: Yes
Application: Productions must submit a preliminary application and all supplemental documents to the Missouri Film Office before the first day of principal photography or, if stand-alone post-production, before the first day of post. Once production/post has wrapped, the production company must submit the final application along with supplemental documents within 90 days of the date the final qualified expense was incurred.
Sunset Date: 12/31/2029
Nebraska
Nebraska’s wide-open landscapes and vibrant communities lend to its iconic Midwestern charm. provide an authentic and versatile setting for a variety of film genres. A number of notable films have used the state’s landscapes to tell their story, including Nebraska, which captures the stark beauty of the state’s countryside, and Up in the Air, featuring scenes shot in Omaha. The state’s grant program further rewards productions that tell a story about the state through the art of film.
Incentive Type: Grant (This case-by-case grant applies only to feature films shot in the state, which tell a story about Nebraska)
Incentive Amount: 20%
Minimum Spend: $1M
Bonus: N/A
Audit Requirements: None
Application: For consideration of an award, applications must be submitted more than 30 days prior to the start of filming in Nebraska. Applications will not be accepted more than 180 days prior to the start of filming in Nebraska. Applications are accepted on an open cycle until funds are exhausted. Contact DED directly to determine the status of funding.
Sunset Date: 6/30/2025
Ohio
Since 2009, Ohio has made significant efforts to attract the film and TV industry with a comprehensive tax incentive and the development of multiple regional film offices in Cincinnati, Cleveland, Columbus, Dayton and Hamilton. Each regional commission boasts unique filming locations and easy access to well-trained local crew members. The sky is the limit when it comes to locations in birthplace of aviation. Of course, Ohio has an abundance of open fields, farms and corn silos – the images that come to mind for most non-Ohioans. But the state’s location databases are full of forest preserves, historic landmarks, amusement parks and urban sprawl.
Incentive Type: Non-Transferable, Refundable Tax Credit
Incentive Amount: 30%. Productions must show proof of the commencement of production within 90 days of certification of eligibility for tax credit (the date on an award letter) or tax credit eligibility must be rescinded unless the applicant demonstrates good cause for the delay of production. $5M out of the annual $50M is specially allocated for Broadway and theatrical production, with each round awarding $2.5M.
Minimum Spend: $300k
Bonus: N/A
Audit Requirements: An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company’s eligible production expenditures.
Application: Applications are reviewed in two rounds: (a) April 15 through June 1 and approved by July 31, and (b) October 15 through December 1 and approved by January 31. Each round will award $22.5M of the annual $50M allocation plus any rollover amounts from the preceding period. Applications are only accepted online, time-stamped, and held in the order in which they are received.
Sales Use Tax Relief: No
Hotel Occupancy Tax Relief: Yes
Sunset Date: None
Wisconsin
Wisconsin may be most well-known as “America’s Dairyland,” but there is far more to this state than its cow farms. Producers will find that Wisconsin is one of the most culturally and geographically diverse states in the Midwest, equally marked by its Native American, German and Scandinavian heritage. Equally as diverse is the geography of the state: from the steep hills of the Driftless Area in the southwest to the smooth plains of the north. Wisconsin was also home to the famous architect Frank Lloyd Wright, and multiple buildings of his original design are located across the state.
Wisconsin is committed to promoting the art of film, and the Milwaukee Filmmaker Alliance and Madison Media Professionals are organizations committed to education, resource sharing and the provision of opportunities in the state’s film industry. The Amityville Horror, The Blues Brothers and Bridesmaids are three feature films that utilized the many resources Wisconsin has to offer to set the scene.
