UTAH
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 20%-25% Refundable Tax Credit |
| Labor | |
| Resident ATL | 20% |
| Resident BTL | 20% |
| Qualified Spend | |
| Spend | 20% |
Qualified expenditures include direct production expenditures made in Utah that are subject to state taxes. Examples are Utah goods & services purchased through a business registered in Utah, Utah resident wages & taxes, nonresident per-diems & income tax. | |
| Spend Uplifts | 5% on productions that spend more than $1M in Utah and hire 75% Utah residents for cast and crew (excluding extras and five principal cast members) or 75% of dollars left in the state are spend in Utah. |
| Minimum/Caps | |
| Minimum Spend | $500K |
| Project Cap | None |
| Compensation Cap | None |
| Annual Cap | 8.29M / 12M(Rural Production Only) |
| Application | |
A production's application must be received prior to the start of principal photography to be considered for a film incentive. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | Yes |
| Income Tax Withholding | Individual: Not Required Loan-out: Requirements vary, please contact incentives@ep.com for more information |
| Sunset Date | None |
| Additional Information | A 20% post-performance incentive is available to projects that will spend between $20,000 – $500,000 in Utah. The Community Film Incentive Program (CFIP) is designed to foster new and up-and-coming local filmmakers and productions. |
Utah Film CommissionVirginia Pearce, Director 801.538.8740 | |