UNITED STATES OF AMERICA FILMING INCENTIVES

The Mississippi Motion Picture Incentive Programme

Overview

Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend25.00
Financial cap per production10000000
Do I have to register/set up a company?
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum spend 50000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - 30% rebate on the wages of resident cast and crew. 25% rebate on the wages of non-resident cast and crew. 7% sales tax exemption on a list of production items. 5.5% tax reduction on specialised film equipment. Production equipment and machinery used directly in filming and/or editing of a project may be taxed at the reduced rate of 1.5%. USD20 million annual cap.

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