Understanding Utah’s Motion Picture Incentive Program

The state of Utah is known for its stunning scenery and the diverse landscapes it offers. From towering mountains to sprawling deserts, Utah has become a prime location for filmmakers and production companies looking for unique and breathtaking backdrops for their projects. But on top of its natural beauty, the state has another advantage when it comes to attracting filmmakers – its Motion Picture Incentive Program.

The Utah Motion Picture Incentive Program (MPIP) is a post-performance rebate for every dollar spent by film productions in Utah. This program has infused millions of dollars into businesses across the state and showcased Utah’s landscapes in international films and TV shows like Marvel’s Thunderbolts*, Kevin Costner’s Horizon: An American Saga, and The Chosen.

The MPIP is managed by the Utah Film Commission and available for narrative, documentary, and episodic series intended to be distributed commercially. Program qualifications and application details can be found here.

In 2011, the Utah legislature created a sustainable film incentive program to encourage production around the state and allow us to compete with other states. In the years since the program began, over $600 million has been spent in Utah by both local and out-of-state production companies. A 2022 study found that for every $1 spent on film incentives, $7 returns to Utah’s economy through direct, indirect, and induced spending.

In 2022, a new program was created specifically to encourage production in rural areas. This program allocates $12 million per year to projects that spend at least 75% of their production days in a rural county. In the first two years of this program, $160 million was spent on productions filmed in rural counties, including Carbon, Emery, Grand, Kane, Juab, San Juan, Summit, Tooele, Wasatch, and Washington.

A strong film incentive is essential for Utah’s film industry to remain competitive and thrive. Incentives attract productions that might otherwise choose other states, bringing millions of dollars into our local economy, creating high-paying jobs, and supporting businesses in hospitality, construction, and other sectors. When productions film in Utah, they showcase our state’s unique locations, boosting tourism and long-term economic growth. Without an incentive, we risk losing these opportunities to other states and countries with more competitive programs.

View all the incentive projects that have been approved since 2022.

Sales Tax Exemptions, Rebates, and Discounts

In addition to the Utah Motion Picture Incentive Programs managed by the Utah Film Commission, below are other Sales Tax exemptions, rebates, and discounts that are offered to productions across the state:

• The Sales and Use Tax Exemption allows productions to take a sales tax exemption at the point of sale on machinery and equipment. The exemption does not apply for still photography. Download the tax exemption certificate TC-721 from the Utah State Tax Commission.
•  The Transient Room Tax (TRT) Exemption allows accommodation stays of 30 consecutive days or longer to be exempt from sales and use tax and all sales-related taxes. Please review Publication 56 from the Utah State Tax Commission. 
• The Utah Valley Film Commission offers its own hotel room incentive to qualified applicants who utilize Utah Valley hotels. 

We encourage you to reach out to local representatives in our Film Ready Utah communities for additional support that may be available for productions in their area.

Contact the Utah Film Commission at film@utah.gov for more information.