Michigan Film Commission Office.
Fast Facts about Michigan's Core Tax Community Tax Incentives
- Must spend at least $50,000 in Michigan to be eligible for tax incentives.
- 40% refundable tax credit, across the board on Michigan expenditures.
- Claim an extra 2% if filming in one of the 103 Core Communities in Michigan (click the link to download and print a map of the core communities).
- Labor and Crew: 40%-42% Resident Below the Line. 40%-42% Above the Line regardless of domicile. 30% Non-resident Below the Line.
- $2 million salary cap per employee per production. There is no other cap.