Production Incentives Database

Utah  

   
Incentive TypeNon-Transferable Refundable Tax Credit
Spend20-25%
Above the Line Residents20-25%
Above the Line NonresidentsN/A
Below the Line Residents20-25%
Below the Line NonresidentsN/A
Bonus 15% (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 25% (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 Criteria20% 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
Loanout Registration RequiredYes
Loanout WithholdingNo
Annual Funding Caps$6,793,700
Project CapsNone
Minimum Spend$500,000
Sunset DateNone

Utah Film Commission
Council Hall/Capitol Hill 300 North State Street, Salt Lake City,UT 84114

Virginia Pearce, Director
Phone: 800 453 8824
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Contact Film Office for more information
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.
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.
Additional Information
Under special circumstances a production may start preproduction during the MPIP application process. However, if a company starts filming a production in Utah prior to submitting a MPIP application, an incentive cannot be approved.

There is a cash rebate option for certain approved Productions with a spend under $500,000.

Utah is a right-to-work state.


Last updated: 10/26/2016
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 incentives@media-services.com.