UT

UT Motion Picture Incentive Calculator

Calculate your estimated Utah MPIP credit

Utah Motion Picture Incentive Program

Up to 25% Credit
Refundable, non-transferable tax credit (or cash rebate at the lower tier)

Production Information

Ineligible for MPIP: Sporting events, News, weather, or current events, Commercials and print campaigns, Programs that solicit funds, Live broadcast or award shows, Industrial, infomercial, or corporate productions.

Crew & Cast Residency

75%

A Utah resident is someone who lives at a Utah address 183+ days/year.✓ Meets 75% threshold for top tier

Filming Location

0%

Rural Utah is any county EXCEPT Davis, Salt Lake, Utah, or Weber.Either residency OR rural days ≥75% unlocks the 25% top tier.

Community Film Incentive Program (CFIP)

CFIP is a 20% cash rebate for Utah-originating productions with budgets between $100K–$500K. It requires a Utah-resident Director, Writer, or Producer AND 85%+ Utah-resident cast/crew. If your project fits the CFIP budget range and you check the box below, the calculator will route through CFIP automatically.

Credit Form Preference

For projects with $500K–$1M in qualified spend, you can choose a cash rebate or a refundable tax credit. Projects with $1M+ in qualified spend receive a tax credit only.

Minimum Spend Requirement

MPIP requires at least $500,000 in qualified Utah spend. The $500K–$1M tier also requires 75% Utah-resident cast/crew. Smaller projects ($100K–$500K) may qualify for the separate Community Film Incentive Program (CFIP).

Projected Tier

  • Production: (Enter title) (Feature Film)
  • Utah resident estimate: 75% ✓
  • Rural production days: 0%
  • Projected Rate: 25% (actual depends on $1M+ threshold & qualifying spend)

Tier rates: 25% with $1M+ qualified spend AND (75% UT residents OR 75% rural days). 20% with $1M+ qualified spend (default). 20% with $500K–$1M spend AND 75% UT residents.

About the Utah Film Incentive

Utah's Motion Picture Incentive Program (MPIP) is a refundable, non-transferable incentive (with a cash-rebate tier). Under the current program guidelines, the top tier is 25% — for productions with $1 million or more in spend that also meet either 75% Utah-resident cast and crew or 75% rural production days. Productions with $1 million or more but without the uplift earn 20%, as do productions spending $500,000 to $1 million with 75% residents.

A separate Community Film Incentive Program (CFIP) offers a 20% cash rebate for Utah-originating productions spending $100,000 to $500,000, requiring a Utah-resident director, writer, or producer and 85% resident cast and crew. Unscripted productions are capped at 20%. Rural Utah is defined as any county except Davis, Salt Lake, Utah, and Weber.

Utah is a post-performance program: productions apply after wrap and approval is merit-based, with monthly application deadlines. Excluded types include sports, news, commercials, live broadcasts, and corporate work. Upload your budget above to see your estimated Utah credit line by line.

Credit typeRefundable, non-transferable (cash-rebate tier)
Top tier25% ($1M+ with residency or rural uplift)
Standard tier20%
CFIP20% cash rebate ($100K–$500K)
Rural definitionAny county except Davis, Salt Lake, Utah, Weber
StructurePost-performance, merit-based

Frequently Asked Questions

What is the Utah film incentive rate?

The top tier is 25% for $1 million-plus productions meeting a residency or rural threshold, with a 20% standard tier and a 20% CFIP cash rebate for smaller Utah-originating projects.

Is the Utah incentive refundable or transferable?

It is refundable and non-transferable, with a cash-rebate tier.

How does Utah define rural?

Rural Utah is any county except Davis, Salt Lake, Utah, and Weber.

When do you apply for the Utah incentive?

Utah is a post-performance program — applications are filed after wrap and approval is merit-based, with monthly deadlines.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.