# Production Incentives in South Dakota

South Dakota doesn’t currently offer a production incentive. Get in touch with our incentive expert in house to find a state that offers comparable locations.

## Explore Other Incentives

Click on a state to explore its primary and secondary incentives, or type in the name of the city or state you're looking for.

### State Search

- [Florida (Hillsborough County)](/content/production-incentives/us/hillsborough-county-fl/index.html)
- [Maine (Film In Maine Grant)](/content/production-incentives/us/me-film-in-maine-grant/index.html)
- [Oklahoma (Tulsa)](/content/production-incentives/us/tulsa-oklahoma/index.html)
- [Florida (Orange County)](/content/production-incentives/us/orange-county-fl/index.html)
- [Texas (Austin)](/content/production-incentives/us/austin-tx/index.html)
- [Texas (Houston)](/content/production-incentives/us/houston-tx/index.html)
- [Montana (Big Sky Film Grant)](/content/production-incentives/us/montana-big-sky-film-grant/index.html)
- [New Jersey (Film-Lease Partners)](/content/production-incentives/us/film-lease-nj/index.html)
- [New York (Independents)](/content/production-incentives/us/independents-ny/index.html)
- [Washington (Small Budget Production Initiative)](/content/production-incentives/us/washington-small-budget/index.html)
- [Nebraska (Film Office Grant)](/content/production-incentives/us/film-office-grant-ne/index.html)
- [California (Shasta County)](/content/production-incentives/us/shasta-county-ca/index.html)

# Production Incentives Overview

## South Dakota

No Incentives

## Incentives by State

### Maine (Film In Maine Grant)
- **Type:** Grants / Rebates
  - **Spend:** 25%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** 20%
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 20%

### West Virginia
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 27%
  - **Above The Line Residents:** 27-31%
  - **Above The Line Non-Residents:** 27-31%
  - **Below The Line Residents:** 27-31%
  - **Below The Line Non-Residents:** 27-31%

### Alaska
- **Type:** No Incentives

### Missouri
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 20-42%
  - **Above The Line Residents:** 20-42%
  - **Above The Line Non-Residents:** 20-42%
  - **Below The Line Residents:** 20-42%
  - **Below The Line Non-Residents:** 20-42%

### Oklahoma
- **Type:** Grants / Rebates
  - **Spend:** 20-30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** 20-25%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 20%

### New Mexico
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 25%
  - **Above The Line Residents:** 25-40%
  - **Above The Line Non-Residents:** 25-40%†
  - **Below The Line Residents:** 25-40%
  - **Below The Line Non-Residents:** 15-20%†

### Nevada
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 15%
  - **Above The Line Residents:** 15-25%
  - **Above The Line Non-Residents:** 12-22%
  - **Below The Line Residents:** 15-25%
  - **Below The Line Non-Residents:** 0%

### Rhode Island
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** 30%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 30%

### Montana
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 20%
  - **Above The Line Residents:** 20%
  - **Above The Line Non-Residents:** 20%
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 15%

### New Jersey
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 30-35%
  - **Above The Line Residents:** 35-39%
  - **Above The Line Non-Residents:** 35-39%
  - **Below The Line Residents:** 35-39%
  - **Below The Line Non-Residents:** 35-39%

### Nebraska
- **Type:** Various Incentive Types
  - **Spend:** 20-35%
  - **Above The Line Residents:** 20-35%
  - **Above The Line Non-Residents:** 20-35%
  - **Below The Line Residents:** 20-35%
  - **Below The Line Non-Residents:** 20-35%

### New York
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 30-50%
  - **Above The Line Residents:** 30-50%
  - **Above The Line Non-Residents:** 30-50%
  - **Below The Line Residents:** 30-50%
  - **Below The Line Non-Residents:** 30-50%

### Oregon
- **Type:** Grants / Rebates
  - **Spend:** 25%
  - **Above The Line Residents:** 20-26.2%
  - **Above The Line Non-Residents:** 20-26.2%
  - **Below The Line Residents:** 20-26.2%
  - **Below The Line Non-Residents:** 20-26.2%

### Ohio
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** 30%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 30%

### Michigan
- **Type:** No Incentives

### Mississippi
- **Type:** Grants / Rebates
  - **Spend:** 25%
  - **Above The Line Residents:** 30-40%
  - **Above The Line Non-Residents:** 25%
  - **Below The Line Residents:** 30-40%
  - **Below The Line Non-Residents:** 25%

### Wisconsin
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** N/A

### Wyoming
- **Type:** No Incentives

### Puerto Rico
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 40%
  - **Above The Line Residents:** 40%
  - **Above The Line Non-Residents:** 20%
  - **Below The Line Residents:** 40%
  - **Below The Line Non-Residents:** 20%

### Virginia
- **Type:** Various Incentive Types
  - **Spend:** 15%
  - **Above The Line Residents:** 15-35%*
  - **Above The Line Non-Residents:** 15%
  - **Below The Line Residents:** 15-35%*
  - **Below The Line Non-Residents:** 15%

### Pennsylvania
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 25%
  - **Above The Line Residents:** 25-30%
  - **Above The Line Non-Residents:** 25-30%
  - **Below The Line Residents:** 25-30%
  - **Below The Line Non-Residents:** 25-30%

### Texas
- **Type:** Grants / Rebates
  - **Spend:** 5-31%
  - **Above The Line Residents:** 5-31%
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 5-31%
  - **Below The Line Non-Residents:** N/A

### Utah
- **Type:** Various Incentive Types
  - **Spend:** 20%
  - **Above The Line Residents:** 20-25%
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 20-25%
  - **Below The Line Non-Residents:** N/A

### Delaware
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** 30%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 30%

### Washington
- **Type:** Grants / Rebates
  - **Spend:** 30-45%*
  - **Above The Line Residents:** 30-45%*
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 30-45%*
  - **Below The Line Non-Residents:** 15%

### Arkansas
- **Type:** Various Incentive Types
  - **Spend:** 25-30%
  - **Above The Line Residents:** 25-30%
  - **Above The Line Non-Residents:** 25-30%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 25-30%

### Colorado
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 20-22%
  - **Above The Line Residents:** 20-22%
  - **Above The Line Non-Residents:** 20-22%
  - **Below The Line Residents:** 20-22%
  - **Below The Line Non-Residents:** 20-22%

### Iowa
- **Type:** Grants / Rebates
  - **Spend:** 30%
  - **Above The Line Residents:** 30%
  - **Above The Line Non-Residents:** 30%
  - **Below The Line Residents:** 30%
  - **Below The Line Non-Residents:** 30%

### Georgia
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 20-30%
  - **Above The Line Residents:** 20-30%
  - **Above The Line Non-Residents:** 20-30%
  - **Below The Line Residents:** 20-30%
  - **Below The Line Non-Residents:** 20-30%

### Alabama
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 25%
  - **Above The Line Residents:** 35%
  - **Above The Line Non-Residents:** 25%
  - **Below The Line Residents:** 35%
  - **Below The Line Non-Residents:** 25%

### Minnesota
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 25%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** 25%*
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 20-22%*

### Arizona
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 15-22.5%
  - **Above The Line Residents:** 15-20%
  - **Above The Line Non-Residents:** 15-20%
  - **Below The Line Residents:** 17.5-22.5%
  - **Below The Line Non-Residents:** 15-20%

### Vermont
- **Type:** No Incentives

### Connecticut
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 10-30%
  - **Above The Line Residents:** 10-30%
  - **Above The Line Non-Residents:** 10-30%
  - **Below The Line Residents:** 10-30%
  - **Below The Line Non-Residents:** 10-30%

### California
- **Type:** Various Incentive Types
  - **Spend:** 35-40%
  - **Above The Line Residents:** N/A
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 35-45%
  - **Below The Line Non-Residents:** 35%

### Hawaii
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 22-27%
  - **Above The Line Residents:** 22-32%
  - **Above The Line Non-Residents:** 22-32%
  - **Below The Line Residents:** 22-32%
  - **Below The Line Non-Residents:** 22-32%

### Florida
- **Type:** Secondary Incentives Only

### Illinois
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 35-45%
  - **Above The Line Residents:** 35-65%
  - **Above The Line Non-Residents:** 30-40%*
  - **Below The Line Residents:** 35-65%
  - **Below The Line Non-Residents:** 30-40%*

### Kansas
- **Type:** No Incentives

### North Carolina
- **Type:** Grants / Rebates
  - **Spend:** 25%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** 25%
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 25%

### Tennessee
- **Type:** Grants / Rebates
  - **Spend:** 25%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** N/A
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** N/A

### North Dakota
- **Type:** No Incentives

### Idaho
- **Type:** No Incentives

### Maine
- **Type:** Various Incentive Types
  - **Spend:** 5%
  - **Above The Line Residents:** 12%
  - **Above The Line Non-Residents:** 10%
  - **Below The Line Residents:** 12%
  - **Below The Line Non-Residents:** 10%

### Indiana
- **Type:** Fully Transferable Tax Credit
  - **Spend:** 20-30%
  - **Above The Line Residents:** 20-30%
  - **Above The Line Non-Residents:** 20-30%
  - **Below The Line Residents:** 25-30%
  - **Below The Line Non-Residents:** 20-30%

### New Hampshire
- **Type:** No Incentives

### South Carolina
- **Type:** Grants / Rebates
  - **Spend:** 30%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** 20%
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 20%

### Kentucky
- **Type:** Fully Refundable Tax Credit
  - **Spend:** 30-35%
  - **Above The Line Residents:** 35%
  - **Above The Line Non-Residents:** 30%
  - **Below The Line Residents:** 35%
  - **Below The Line Non-Residents:** 30%

### Massachusetts
- **Type:** Partially Refundable Tax Credit
  - **Spend:** 25%
  - **Above The Line Residents:** 25%
  - **Above The Line Non-Residents:** 25%
  - **Below The Line Residents:** 25%
  - **Below The Line Non-Residents:** 25%
