Headline rate 25%
Type Tax credit (refundable)
Minimum spend $500,000 in qualified Utah spend for the Motion Picture Incentive Program; the Community Film Incentive Program covers Utah-originated projects spending $100,000-$500,000
Administered by Utah Film Commission (Governor's Office of Economic Opportunity); incentive approvals by the Utah Board of Tourism Development
Country / State United States
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.