Missouri Production Tax Incentives

Overview

  • Missouri offers a 20% transferable tax credit with additional up-to 22% in uplifts (called production enhancements in Missouri) available. Productions must employ a certain number of resident veterans or apprentices based on the amount of qualifying expenses.
  • Compensation and wages paid to all above-the-line individuals shall be limited to 25% of the overall qualifying expenses. Productions seeking the tax credit must register with the Missouri Secretary of State and be registered as a Missouri taxpayer.
  • The final application form and accompanying materials including CPA report must be submitted within ninety (90) days of the last qualified expense incurred in the state. A tax credit issuance fee of 2.5% of the tax credit amount is required.

Eligible project types: Animated films, commercials, documentaries, feature films, pilots, reality TV, scripted TV, standalone postproduction, VFX.

Incentive details

Type
Transferable tax credit.
Rate
Uplift(s)
5% if at least 15% of the project is filmed in a rural or blighted area; 5% if at least 50% of the project is filmed in Missouri; 5% if at least 3 depts of the production hire a Missouri resident ready to advance to the next level in a specialized craft position or learn a new skillset; 5% if the script positively markets a city, region, or a tourist attraction within the state and provides no less than five (5) high resolution photos containing cast with the rights cleared for promotional use by the Missouri Film Office and DED; 2% if the production office is located in a county of the second, third, or fourth class.
Annual Cap
$16M ($8M film, $8M TV)
Project Cap
None
Compensation Cap
Compensation and wages paid to all above-the-line individuals shall be limited to 25% of the overall qualifying expenses.
Eligible Expenses
Qualified expenditures include pre-production, production, and postproduction costs in Missouri, including goods, services, compensation, and wages.
Additional Info
A tax credit issuance fee of 2.5% of the tax credit amount is required. For a period of three (3) years following the issuance of tax credits, a tax credit recipient shall submit on June 30 of each year a report to dor the following: 1) the actual number of jobs directly created that year as of June thirtieth as a result of the tax credits, separated by part-time permanent and full-time permanent for each month of the preceding twelve-month period 2) information confirming the category of business by size, the address of the business headquarters and all offices located within this state, the number of employees at the time of the annual update, an updated estimate of the number of employees projected to increase as a result of the completion of the project, and the estimated and actual project cost.

Requirements

Minimum Spend
$50K (projects 30 minutes or less), $100K (projects over 30 minutes)
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
Applicants must submit a preliminary application form and accompanying materials to the Missouri Film Office prior to the date of the start of principal photography, or the first day of postproduction or VFX for standalone post or VFX projects, or the first day of production for animation projects.
Audit
CPA audit required, the final application form and accompanying materials including CPA report must be submitted within ninety (90) days of the last qualified expense incurred in the state.

How to Apply

Application
Application Timing
Missouri Film Office

ANDREA SPORCIC, FILM OFFICE DIRECTOR, 573-526-3566, MOFILM@DED.MO.GOV
Missouri Film Office

Helpful Links

Motion Media Tax Credit Program Guidelines | Department of Economic Development
SB94.pdf
FAQs
Register Your Production - Missouri Film Office

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