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Incentives

Production Incentives Database

Incentive Type Rebate
Spend 25%
Above the Line Residents 30-35%
Above the Line Nonresidents 25
Below the Line Residents 30-35%
Below the Line Nonresidents 25
Bonus 5% for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).
Project Criteria Production Company or producer must met certain requirements of having connections to Mississippi.

$50,000 minimum instate spend.

At least 20% of the production crew must be residents of Mississippi.
Loanout Registration Required Yes
Loanout Withholding Yes, 5%
Annual Funding Caps $20,000,000
Project Caps 10000000
Minimum Spend $50,000
Sunset Date None
Audit Requirements
None
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
No
Company Registration
Yes
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
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: 04/25/2019

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 [email protected].