Utah

Utah Film Tax Credit

Type of Incentive Tax Credit; refundable; non-transferable

 

Benefit Details 20% of qualified spend in state; an additional 5% credit may be awarded if certain requirements are met, including hiring a significant percentage of cast and crew from Utah and promoting the state of Utah in production.

 

Project Cap None

 

Annual Cap $6,793,700

 

Minimum Local Spend $1,000,000

 

Loan-Out Company Considerations Loan-out corporation must be registered to do business in the state, are subject to state withholding and the tax credit is limited to income taxes paid on such payments.

 

Additional Exemptions Hotel Occupancy Tax Relief Available

Sales & Use Tax Relief Available

 

Qualified Production Expenditures Incurred In-State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor on Residents.  Contact us for more details.

 

Qualified Labor Resident and Nonresident, Above the Line and Below the Line.  Payments made to nonresidents are limited to the amount of income tax paid on that labor.  Contact us for more details.

 

Sunset Date None

 

Film Commission Utah Film Commission
300 North State Street
Salt Lake City, UT 84114

Marshall Moore, Director
mdmoore@utah.gov
801.538.8740