loading animation Loading...

Incentives

Production Incentives Database

Incentive Type Credit/Rebate Combo
Spend 20-25%
Above the Line Residents 20-25%
Above the Line Nonresidents N/A
Below the Line Residents 20-25%
Below the Line Nonresidents N/A
Bonus 5% (the max % allowed per production is 25%) if the production company: 1) verifies $1 million or more of expenditures were made in the state of Utah; and 2) meets the definition of 'significant percentage of cast and crew from Utah' which shall be no less than 75% of the total instate hires of cast and crew, excluding extras, 5 principal cast members.

Bonus 5% (the max % allowed per production is 25%) if 75% of Production is in rural areas. Based on production days only (excludes Weber County, Davis County, Salt Lake County, and Utah County)

Project Criteria 20% base tax credit for projects which spend between $500,000 and $999,999 in Utah and meet the definition of 'significant percentage of cast and crew from Utah' (at least 75%), excluding extras.
OR
20% tax credit for projects which spend over $1 million in the state without cast and crew restrictions

CFIP (community Film Incentive Program)- For productions that have less than $500,000 dollars left in state: that at least 85% of the cast and crew are Utah residents excluding extras and five principal cast.
Loanout Registration Required Yes
Loanout Withholding No
Annual Funding Caps $8,393,700
Project Caps None
Minimum Spend $500,000
Sunset Date None
Audit Requirements
An independent CPA audit is required.
Getting Started
Prior to production submit the application in PDF format via e-mail to the Utah Film Commission Director; application will be reviewed by the Utah Film Commission for completion and then submitted to the Motion Picture Advisory Committee for review and recommendation to the Governor's Office of Economic Development (GOED) Board of Directors.

The motion picture company must have proof that 100% of financing of the anticipated Dollars left in state for the project are in place.

If a production has initiated principal photography prior to the Office's receipt of a completed application or will not commence principal photography for more than 90 days from date of application, the application for incentive may be denied.

Applications are accepted on the 15th of each month
Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Submit a report identifying and documenting the dollars left in state or new state revenues generated including related tax returns; Utah base vendors must be paid in full once production in Utah is complete.

tax credits in amounts over $2,000,000 are to be paid in installments over a specified number of years but not to exceed three years.
Additional Information
Compensation Cap- salary above $500K per individual

There is a cash rebate option for certain approved Productions with a spend under $500,000.- Must be pre approved by the film office.

Under special circumstances a production may start preproduction during the MPIP application process. However, if a company starts filming a production(principal) in Utah prior to submitting a MPIP application, an incentive cannot be approved.

Utah is a right-to-work state.


Last updated: 07/01/2021

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].