| Benefit as a % of spend | 25.00 |
| 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)
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| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| 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.
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