Production Incentives Database


Incentive TypeRebate
Above the Line Residents30-35%
Above the Line Nonresidents0
Below the Line Residents30-35%
Below the Line Nonresidents0
Bonus 15% for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).
Project Criteria$50,000 minimum instate spend.

At least 20% of the production crew must be residents of Mississippi.
Loanout Registration RequiredYes
Loanout WithholdingYes, 5%
Annual Funding Caps$20,000,000
Project Caps10000000
Minimum Spend$50,000
Sunset DateNone

Mississippi Film Office
501 North West Street, 5th Floor, Jackson, MS 39201

Nina Parikh, Director
Phone: 601 359 3297

Also Applies To:
Game Shows
Music Videos
Reality TV
Contact Film Office for more information
Audit Requirements
Getting Started
Submit the Mississippi Motion Picture Incentive Application and all documentation( vendor list, script, shoot schedule, etc.) prior to production beginning.
Screen Credit Required
Company Registration
Sales Use Tax Relief
Hotel Occupancy Tax Relief
Local Vendors Qualify
Outside Vendors Qualify
Claiming Incentive
Upon project completion submit electronic Excel spreadsheets with 2 tabs for base investment and payroll to the Mississippi Department of Revenue; tabs must contain links of PDF images of all source documentation contained in the rebate request.
Additional Information
Compensation Cap: Employee compensation is capped at the first $5 million (per employee) subject to Mississippi income tax withholding .

Production spend prior to the Mississippi Development Authority Certification Date will not be considered for the rebate.

Loan-out registration with the Department of Revenue is required.

Mississippi income tax must be withheld on all payroll. The Mississippi income tax withholding rate is 3% to 5%.

A reduced sales tax rate equal to 1.5% may apply to equipment used in motion picture production.

Last updated: 05/12/2017
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at