Utah: The Motion Picture Incentive Fund (MPIF)


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend25.00
Financial cap per production-
Do I have to register/set up a company?Yes
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? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? No
Criteria to access the benefit
  • - Minimum spend 1000000 (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
  • - Productions must be 100% financed and must pre-qualify with the Film commission. A CPA audit is required. Producers have a choice of tax credits up to 25% of the in-state spend, with no per project cap (however a Utah tax return is required), or a cash rebate equal to 25% of the in-state spend, with a cap of $500,000 per project. An ongoing tax credit fund of $6.8 million for the Motion Picture Incentive Fund (MPIF) has been approved. Unused funds roll over to the next year. The State of Utah offers a Sales and Use Tax Exemption at the point of sale on equipment and rentals. The State of Utah also offers a Transient Room Tax. Accommodation charges for stays of 30 consecutive days or longer are exempt from sales and use tax and all sales-related taxes.