Filming Incentive · United States state
South Dakota film incentives
South Dakota has no active film production incentive. The film offices below still handle permitting, locations, and crew referrals, and neighbouring jurisdictions are compared further down.
At-a-glance figures, not yet checked against official sources
Program detail
We publish the headline figures above and link straight to the offices that administer the program. Detailed tier, cap, and deadline terms are being read from South Dakota’s official program pages: until that pass lands here, confirm them with the office directly.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget.
How South Dakota compares
Other U.S. states in this directory, ranked by base rate.
- Puerto Rico
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified
- California
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend
- Illinois
35% (resident/vendor/post); 30% non-resident labor (max 13)
Transferable Tax Credit · min $100,000 (30+ min); $50,000 (under 30 min)
- Georgia
30%
Transferable Tax Credit · min $500,000
- Iowa
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget
- Kentucky
30-35%
Refundable Tax Credit · min $250,000 (film/TV) / $20,000 (docs/Broadway)
- New Jersey
30% standard; up to 35-40% with studio partner bonus
Transferable Tax Credit (state purchase at 95% for 2026+ approvals) · min $1,000,000 (film); $2,000,000 (digital media)
- New York
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate)
Film offices in South Dakota
The office that handles productions here.