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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
Few states offer Utah’s range within a single day’s drive. The snow-capped peaks of the Wasatch Mountains tower skyward while the blistered, white Bonneville Salt Flats stretch toward the horizon. The shoreline of the Great Salt Lake can look otherworldly and the iconic red rocks of Bryce Canyon and Zion National Park are recognizable the world over.
At the same time, Utah offers suburban neighborhoods, rural farmland, and smalltown main streets that can convincingly play Anytown, USA. For producers looking to minimize company moves, Utah’s geographic diversity translates directly into savings.
That’s part of the reason why so many productions chose to film in Utah. Long before High School Musical put Salt Lake City High School East on the big screen in the early 2000s, the Beehive State was abuzz with feature film production.
More recently, Kevin Costner shot his sprawling two-part epic Horizon: An American Saga entirely in Utah, while blockbuster superhero film Thunderbolts* and HBO chamberpiece Mountainhead were also both filmed in the state.
Television, too, is at home in Utah, with series including Yellowstone and its spinoff Marshals filming across the state. Reality TV standouts like The Real Housewives of Salt Lake City and The Secret Lives of Mormon Wives have helped make the Beehive binge-worthy.
Utah’s infrastructure has grown alongside its reputation. Soundstages in Goshen and throughout the state support largescale, recurring production, while the local crew base has deepened significantly in recent years, strengthened by returning series and studio-backed features.
The state’s official motto “Industry” couldn’t be a more fitting epithet for Utah’s collaborative film community, which is anchored by the Utah Film Commission. The Commission provides hands-on support with everything from location scouting to permitting to navigating the states’ competitive Utah film tax incentives.
Utah’s long history of film production predates the rise of domestic film tax incentives in the United States.
In the 1990s, before any states in the U.S. offered formal film incentives, Utah generated over $200 million in economic activity from film production. But as other states rolled out competitive film tax credit programs in the early 2000s, Utah saw activity decline sharply.
In 2005, the state revitalized production by introducing its first incentive, a modest $1 million film fund that quickly proved effective in attracting projects such as The World’s Fastest Indian. Recognizing the need for a scalable and competitive structure, lawmakers doubled down in 2011 and established the Utah Motion Picture Incentive Program (MPIP).
Since its inception, the MPIP has grown in both funding and impact. Today, the program supports record levels of production activity, including major television projects such as Yellowstone, which drove more than $100 million in in-state spending.
Recent approvals for projects like The Chosen, The Real Housewives of Salt Lake City, and indie feature Omaha demonstrate that Utah film incentives continue to attract and support a wide range of productions.
So what do Utah film incentives look like today? Let’s take a look…
Utah film incentives come in the form of both a fully refundable tax credit and a post-performance cash rebate.
With the refundable film tax credits, Utah commits to reimbursing production companies for the full amount of their tax credit after the production files its Utah tax return. There is no need to transfer or sell the credit to another company with in-state tax liability.
Under the rebate, the state issues funds directly to a production company for qualifying expenditures, no tax return needed. Importantly, unlike a grant, Utah’s post-performance cash rebate is paid to a production company after they complete production in the state.
In this way, Utah film incentives are uniquely multivalenced. Productions can apply to one of two programs both administered by the Utah Film Commission under the Governor’s Office of Economic Opportunity: The Utah Motion Picture Incentive and the Utah Community Film Incentive.
The Utah Motion Picture Incentive Program (MPIP) is often considered the primary Utah film tax incentive program. Through the MPIP, Utah offers between 20% and 25% back on qualified in-state spending for productions that spend at least $500,000 in the state.
Interestingly, the Utah Motion Picture Incentive may be issued as either a fully refundable, non-transferable tax credit or as a cash rebate, depending on the project structure.
Projects that spend between $500,000 and $1 million in Utah may receive either a rebate or refundable tax credit. Projects that spend $1 million or more in Utah qualify for a refundable tax credit.
For larger productions meeting the MPIP’s $1 million spend threshold, Utah film tax incentives become especially compelling, as bonus uplifts may apply. We’ll talk more about that in a bit, but first…
The Utah Community Film Incentive Program (CFIP) is a 20% post-performance cash rebate for productions spending between $100,000 and $500,000 in Utah.
Designed to foster local talent, the CFIP requires the writer, director, or a producer of the project be a Utah resident and 85% of cast and crew must be Utah residents (excluding extras and three principal cast members) earning at least the hourly federal minimum wage.
Neither the CFIP nor the MPIP has a project cap, meaning there is no set limit to the amount of money a single project can earn back through Utah film incentives.
Annual funding for the two programs varies slightly year to year, but generally the total annual funding available for all Utah film incentives is around $20 million, with $12 million of the MPIP’s annual funding pool specifically reserved for productions filming in rural areas.
A wide range of projects can qualify for Utah film incentives. Eligible production types include:
The CFIP and MPIP are not available for the following production types:
For unscripted content the incentive structure is slightly different. Unscripted programs, including reality television and documentaries, qualify for a base incentive of 10% with a potential uplift if additional criteria are met, not to exceed 20%.
In order to make the most of Utah film incentives, producers must understand how qualified expenditures are calculated.
In general, direct production expenditures incurred in Utah and subject to Utah state taxes are eligible. These include payroll, equipment rentals, location fees, props, wardrobe, and other physical production costs.
To get a better idea for how these expenditures can count toward your overall Utah film incentive, it helps to break them into two categories: payroll and production spend.
Through both the CFIP and the MPIP, productions can earn a base incentive of 20% on payroll to Utah residents.
In order to qualify for either of the two Utah film incentive programs, however, projects must meet certain requirements related to the hiring of Utah residents.
For projects qualifying for the CFIP by spending between $100,000 and $500,000 in Utah, 85% of cast and crew must be Utah residents (excluding extras and three principal cast members) earning at least the hourly federal minimum wage, as mentioned earlier.
For projects qualifying for Utah film tax incentives through the MPIP by spending between $500,000 and $1 million in state, 75% of cast and crew, excluding extras and five principal cast members, must be Utah residents.
In all cases, a Utah resident is defined as an individual who resides at a Utah address for at least 183 days in a year.
Productions that spend over $1 million in Utah—thereby qualifying for Utah film tax incentives through the MPIP—are exempt from the 75% Utah resident hiring requirement.
Additionally, Utah film incentives come with a $500,000 compensation cap per individual. This means that only the first $500,000 paid to each Utah resident is eligible for Utah film incentives.
Along with cast and crew payroll expenses, productions can earn 20% back on qualified Utah-based physical production spend.
Qualified production spend includes payments to Utah-registered vendors for goods and services such as equipment rentals, set construction, transportation, catering, and lodging.
Utah also offers a sales and use tax exemption on certain production equipment and a transient room tax exemption for hotel stays exceeding 30 consecutive days, further enhancing the effective value of Utah film tax incentives.
As we mentioned earlier, Utah film incentives can range from 20% to 25%. So how can projects earn beyond the 20% base incentive and unlock the full 25% film tax credit or rebate?
With the Utah film incentives bonuses! The Utah Film Commission provides bonuses to projects that meet specific criteria related to both hiring local residents and filming in rural counties.
Productions that spend at least $1 million in Utah—thereby qualifying for the MPIP—can receive a 5% uplift by either hiring 75% in-state cast and crew, excluding extras and five principal cast members, or conducting 75% of production days in rural counties.
Rural Utah counties include any county except Davis, Salt Lake, Utah, and Weber.
So far, we’ve covered the Utah resident hiring requirements for both the CFIP and the MPIP Utah film tax incentive in detail. But are there any other requirements projects must meet in order to qualify for Utah film incentives?
Yes—a few. First and foremost, all approved productions must provide appropriate screen credit to the state acknowledging the support received from the Utah Film Commission through Utah film incentives.
Additionally, productions must complete a CPA audit of all qualified expenditures and comply with all withholding and registration requirements set forth by the Utah Film Commission and the Governor’s Office of Economic Opportunity.
Applicants do not have to be a Utah based production company to qualify for Utah film incentives.
To access Utah film incentives, production companies should first contact the Utah Film Commission. The Commission will open a digital application, which the production must submit before beginning principal photography.
Application deadlines are on the 10th of every month and decisions are made on the second Thursday of every month.
Productions must also be fully financed and apply before principal photography begins and no earlier than 90 days prior to the start of the production.
The following is required when applying for Utah film incentives:
It’s important to note: Utah film incentives are awarded on a case-by-case basis and are not first-come, first-served.
The Utah Film Commission and Governor’s Office of Economic Opportunity Board may consider the relative merit of applications, and the need to reserve its allocations for future applications. Factors include:
You can read the full rules of the Utah film incentive program here.
Utah’s unique combination of natural beauty, experienced crews, and flexible Utah film tax incentive framework makes the state an increasingly strategic choice for producers looking to maximize value.
Interested in seeing how Utah film tax incentives stack up against incentives offered by other states? Give the Incentive Comparison Tool a spin! Curious to learn more about where and how you can save on your next unscripted production? Check out this comprehensive guide to reality TV production incentives offered across the United States.
Long before the modern era of state-backed film tax credits, productions flocked to the Beehive State for its landscapes and light. Today, Utah film incentives build on that legacy, offering structured financial support to help producers stretch their budgets while tapping into one of the most visually diverse states in the country.
Whether you are mounting an indie feature, launching a streaming series, or developing a reality competition show, understanding Utah film incentives is essential to determining how far your dollars can go. In this guide, we will break down how Utah film incentives work, who qualifies, what expenditures count, and how to apply.
Before we dive into Utah production incentive details, visit Wrapbook’s Production Incentive Center, your one-stop shop for researching film tax credits, grants, and rebate programs across the country.
With an interactive state map and a powerful comparison tool, Wrapbook makes it easy to find out how production incentives like those in Utah stack up against others offered in states including California, Colorado, Nevada, and New York.
Whether you are chasing above-the-line savings or looking to boost your post-production budget, Wrapbook’s Production Incentive Center is an essential resource that can help you plan smarter and spend more effectively wherever you film.
