Wisconsin: tax incentives, credits and advisors
Wisconsin's state incentives include a transferable 20% historic credit, refundable business development and enterprise zone credits, research credits and a transferable early stage seed investment credit.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major Wisconsin incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
Wisconsin film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Film production services credit | Credit | Production companies producing an accredited film, video, broadcast advertisement or television production in Wisconsin, with an application approved by the State Film Office (Department of Tourism) | 30% of Wisconsin-resident salary and wages for the production (capped at the first $250,000 per employee, excluding the two highest-paid employees, when budgeted production spending is $1 million or more), 30% of Wisconsin production expenditures, and a credit equal to Wisconsin sales and use tax paid on production purchases; State Film Office may allocate no more than $5 million a year across both film credits and $1 million per applicant | Transferable: Limited: the wage credit and the sales-and-use-tax credit are transferable; the production expenditure credit is not | Partly: the 30% production expenditure credit is refundable; the wage and sales-tax credits are nonrefundable with a 15-year carryforward | Active for taxable years beginning after December 31, 2025 | Wisconsin DOR, Publication 123 Business Tax Incentives (02/26); 2025 Wisconsin Act 15, s. 41.152 (state film office; $5 million a year cap) Last verified 2026-10-28 |
| Film production company investment credit | Credit | Film production companies (films, videos, broadcast advertisements or television productions) in their first three taxable years doing business in Wisconsin, with an application approved by the State Film Office | 30% of the cost of depreciable tangible personal property used exclusively in the business and of amounts spent to acquire, construct, rehabilitate, remodel or repair real property; shares the $5 million a year film credit cap ($1 million per applicant) | Transferable: Yes | No; nonrefundable; 15-year carryforward | Active for taxable years beginning after December 31, 2025 | Wisconsin DOR, Publication 123 Business Tax Incentives (02/26); 2025 Wisconsin Act 15, s. 41.152 (state film office; $5 million a year cap) Last verified 2026-10-28 |
Wisconsin historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic preservation tax credit | Credit | Owners rehabilitating certified historic income-producing buildings, certified by WEDC | 20% of qualified rehabilitation expenditures; up to $3.5 million per parcel; claimed over five years | Transferable: Yes; transferable (DOR administers transfers) | No; nonrefundable; 15-year carryforward | Active | WEDC, Historic Preservation Tax Credit guidelines (CY26); Wisconsin DOR, Publication 123 Business Tax Incentives (Feb. 2026) Last verified 2026-10-28 |
Wisconsin jobs, investment and enterprise zones incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Business development tax credit | Credit (refundable) | Businesses certified by WEDC for job creation, capital investment, training or headquarters | Set in WEDC award | No; non-transferable | Yes | Active | WEDC, Business Development Tax Credits guidelines (CY26) Last verified 2026-10-26 |
| Enterprise zone jobs credit | Credit (refundable) | Businesses in WEDC-designated enterprise zones increasing jobs or training | Set in WEDC agreement | No | Yes | Active | Wisconsin DOR, Publication 123 Business Tax Incentives (Feb. 2026) Last verified 2026-10-26 |
Wisconsin research and development incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Research credits | Credit | Businesses with Wisconsin qualified research expenses | 5.75% of QREs above 50% of the 3-year average (11.5% for engine and certain energy-efficiency research); 25-year carryforward | No; nonrefundable research credits may only be shared among members of the same combined group | Up to 25% refundable | Active | Wisconsin DOR, Research Credits; Wisconsin DOR, Publication 123 Business Tax Incentives (Feb. 2026) Last verified 2026-10-28 |
Wisconsin angel and venture investment incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Early stage seed investment credit | Credit | Investors in WEDC-certified fund managers investing in qualified new business ventures | 25% of the certified qualified investment | Transferable: Yes; may be sold or transferred with prior authorization | No; nonrefundable; 15-year carryforward | Active | Wisconsin DOR, Publication 123 Business Tax Incentives (Feb. 2026) Last verified 2026-10-28 |
Wisconsin housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Wisconsin low-income housing tax credit | Credit | Owners of qualified low-income housing developments awarded state credits by the Wisconsin Housing and Economic Development Authority (WHEDA) | Amount determined by WHEDA | No | No; nonrefundable; 15-year carryforward | Active | Wisconsin DOR, Publication 123 Business Tax Incentives (02/26) Last verified 2026-10-28 |
Wisconsin agriculture incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Manufacturing and agriculture credit | Credit | Businesses with qualified production income from Wisconsin property assessed as manufacturing or agricultural | A percentage of eligible qualified production activities income (see Pub 123) | No | No | Active | Wisconsin DOR, Publication 123 Business Tax Incentives (Feb. 2026) Last verified 2026-10-26 |
Advisors located in Wisconsin
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Common questions
Can Wisconsin historic tax credits be sold?
Yes. WEDC describes them as transferable credits of 20% of qualified rehabilitation expenses, capped at $3.5 million per parcel.
Is the Wisconsin research credit refundable?
Up to 25% of the research credit is refundable; the rest carries forward 25 years.
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Education only; not tax, legal or investment advice. State rules change; confirm with the official source and a qualified professional.