|Incentive Type||Credit/Rebate Combo|
|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)
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.
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|
|Annual Funding Caps||$6,793,700|
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
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.
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: 03/21/2020
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@example.com.