Utah Incentives
We have experts on staff to help you understand and navigate the Utah Motion Picture Incentive Program.
Operation Manager Marshall Moore served as Director of The Utah Film Commission from 2007-2014 and was on staff when the first film incentive program was created by The State of Utah.
Since 2004 over 200 productions have utilized the ongoing film incentive program, it is a simple application and monthly approval process. Work with the Utah Film Commission to complete the application and submit for the monthly approval meeting.
Once your application is approved the dollar amount is encumbered and all you need to do is go and start hiring, complete the project, hire a 3rd party auditor and submit for the rebate check from the state tax commission
QUICK OVERVIEW
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20% or 25% rebate on qualified Utah expenditures
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Fully refundable tax credit or cash rebate
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Pre-approved post-performance rebate through the application process
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$8.29 million annual appropriation, no project cap
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Minimum spend $500k
MOTION PICTURE INCENTIVE PROGRAM
The Motion Picture Incentive Program (MPIP) is a 20% - 25% post performance incentive that offers a cash rebate or fully refundable, non-transferable tax credit on qualified dollars left in the state of Utah. The MPIP is available for narrative, documentary, and episodic series that intend to be distributed commercially. Project approval is subject to available funds.
COMMUNITY FILM INCENTIVE PROGRAM
The Community Film Incentive Program (CFIP) is a 20% post-performance cash rebate specifically for projects that originate in Utah with budgets between $100,000 - $500,000. The CFIP is designed as a platform to foster new and up-and-coming local filmmakers and productions.
The CFIP and MPIP are not available for the following production types:
Sporting events
News, weather or current events
Commercials and print campaigns
Programs that solicit funds
Live broadcast or award shows
Industrial, infomercial or corporate productions
| Program | Rate | Spend | Incentive | Qualifications |
|---|---|---|---|---|
| MPIP Over $1M | 25% | $1M+ | Tax Credit | Over $1M in qualifed spend 75% cast and crew are Utah residents (excluding extras and five principal cast members) 75% of production days occur in rural Utah* |
| MPIP Over $1M | 20% | $1M+ | Tax Credit | Over $1M in qualified spend |
| MPIP Under $1M | 20% | $500,000 - $1M | Cash Rebate or Tax Credit | Over $500K in qualified spend 75% cast and crew are Utah residents (excluding extras and five principal cast members) |
| CFIP | 20% | $100,000 - $500,000 | Cash Rebate | Director, Writer or Producer is a Utah resident 85% of cast and crew are Utah residents and are earing at least $100 a day |
*Rural Utah is considered to be any county outside of Salt Lake, Davis, Utah, and Weber counties.
Submitting an application does not guarantee approval and neither the Utah Film Commission nor the Governor's Office of Economic Opportunity Board is required to approve an application for a Utah film incentive. Each application will be reviewed on the relative merit of applications, and the need to reserve its allocations for future applications.
Factors include:
Number of anticipated jobs in Utah
Number of production days in Utah
Local cast and crew hires and wages
Filming locations
Ability to highlight Utah as a tourist destination
The extent that the project reflects positively on the state of Utah
Other economic factors that may contribute to the state of Utah
Contribution to Utah film industry workforce development
INCENTIVE FAQ
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Application deadlines are on the 10th of every month and decisions are made on the second Thursday of every month.
Productions must be fully financed and apply BEFORE principal photography begins and no earlier than 90 days prior to the start of the production.
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Feature films and documentaries made for any commercial platform
Episodic pilots, series or episodes
Short films & music videos
Reality television
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No, you do not have to be a Utah based production company to qualify.
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The following information is required:
Script or documentary treatment
Complete line item budget with expected Utah qualified spend noted
Projected production totals including dates, cast and crew hires and wages
Proof of financing in one of the following ways:
Completion bond
SAG bond
Bank statement that covers the budgeted amount
In-studio financing letter or agreement
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A cash rebate is a check issued directly to the production company that was approved for the film incentive. A tax credit is a certificate issued to the production company to be utilized on a Utah tax return.
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The Utah Film Incentive Program is not administered on a first-come, first-served basis. The Utah Film Commission and Governor’s Office of Economic Opportunity Board may consider the relative merit of applications, and the need to reserve its allocations for future applications. Factors include:
Number of anticipated jobs in Utah
Number of production days in Utah
Local cast and crew hires and wages
Filming locations
Ability to highlight Utah as a tourist destination
The extent that the project reflects positively on the state of Utah
Other economic factors that may contribute to the state of Utah
Contribution to Utah film industry workforce development
To read the administrative rules of this program click here.
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In general, any direct production expenditures made in Utah that are subject to Utah state taxes qualify. Examples are Utah goods & services purchased through a business registered in Utah, Utah resident wages & taxes, nonresident per-diems & income tax. For more information, please review the Dollars Left in State details.
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The Sales and Use Tax Exemption allows productions to take a sales tax exemption at the point of sale on machinery and equipment. The exemption does not apply for still photography. Download the tax exemption certificate TC-721 from the Utah State Tax Commission.
The Transient Room Tax (TRT) Exemption allows accommodation stays of 30 consecutive days or longer are exempt from sales and use tax and all sales-related taxes. Please review Publication 56 from the Utah State Tax Commission.
The Utah Valley Film Commission offers its own hotel room incentive to qualified applicants who utilize Utah Valley hotels.
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“Utah Resident” means that the individual resides in a Utah address at least 183 days in a year.
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Rural Utah is any county except Davis, Salt Lake, Utah, and Weber.