Utah Production Tax Incentives

Overview

  • Utah offers 2 incentive programs, 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. Unscripted programs, including reality television and documentaries, qualify for a 10% baseline with a potential increase if additional criteria are met, not to exceed 20%. Project approval is subject to available funds.
  • 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. Production must start within 90 days of application submission.
  • Non-resident labor (individual or loanout) is excluded from both programs, only non-taxable per diem and income taxes may qualify. Utah offers a 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.

Eligible project types: Animation, documentaries, feature films, music videos, pilots, reality TV, scripted TV, short films.

Incentive details

Type
Refundable tax credit or rebate.
Rate
20% MPIP & CFIP; 10% documentaries and reality TV.
Uplift(s)
5% if production has at least $1M of qualified expenses & at least 75% of the cast and crew are Utah residents excluding extras, above-the-line and five principal cast members or 75% of production days occur in a rural county.
Annual Cap
$20.29M ($12M is reserved for productions filming in rural areas)
Project Cap
None
Compensation Cap
$500K
Eligible Expenses
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.
Additional Info
Tax credits exceeding $2,000,000 are paid in installments over a specified number of years but not to exceed three years.

Requirements

Minimum Spend
MPIP: $500K; CFIP: $100K
Local Hire Requirement
MPIP: spend $500K and at least 75% of the cast and crew are Utah residents excluding extras, above-the-line and five principal cast members or incur at least $1M in qualified spend. CFIP: director, writer, or producer are Utah residents and at least 85% of the cast and crew are Utah residents excluding extras and three principal cast members and are earning at least the hourly federal minimum wage.
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
No
Application Timing
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.
Audit
CPA audit required and final incentive request including CPA report is due within 90 days of the project completion date.

How to Apply

Application
Application Timing
Utah Film Office

Virginia Pearce, Director, 800-453-8824, film@utah.gov

Utah Film Commission

Helpful Links

IncentiveProgram_Summary&FAQ
Utah Office of Administrative Rules
HB0099
TC-721, Utah Sales Tax Exemption Certificate
Dollars Left in the State
Agreed Upon Procedures - Utah Film Commission

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