State Brief · MS

Mississippi Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Mississippi. Reference data for producers, line producers, and financiers structuring a Mississippi shoot.

Program Type
Cash Rebate
20%
With Uplifts35%
Program Details
Annual Cap
$20M
Project Cap
$10M
Min. Spend
$50K
Comp. Cap
Stackable Uplifts

+5% MS resident labor, +5% honorably discharged veteran

Labor & Fringe
Payroll Burden
22–25%
Workers' Comp
3.2%
Sales Tax
7%
Official Sourcefilmmississippi.org

Illustrative reference. Verify before deal.

Production Brief

Mississippi's 25% cash rebate is supplemented by stackable uplifts of 5% for resident labor and 5% for hiring honorably discharged veterans, bringing the maximum effective rate to 35%. The $10 million annual cap with a low minimum spend of $50,000 makes the program unusually accessible for smaller productions. Rebate disbursement is straightforward as a direct cash payment after audit, with no broker intermediaries required. The state's Gulf Coast, Delta region, small towns, and antebellum architecture provide a range of Southern locations, and production costs including crew rates and per diems are among the lowest in the country. Jackson and the Natchez area have emerged as the primary production centers, with a growing crew base that benefits from proximity to the New Orleans production corridor.

Mississippi film incentive, at a glance.

The questions producers ask first when sizing a Mississippi shoot, answered against the state's current program structure and fringe environment.

Is the Mississippi film tax credit refundable or transferable?
Mississippi pays a direct cash rebate from a dedicated state appropriation after the production is certified. There is no broker discount, but disbursement timing depends on the audit and the state's annual budget cycle.
What is the Mississippi film incentive rate?
Mississippi's base rate is 20% on qualified production spend, with stackable uplifts that can push the effective top rate to 35% (+5% MS resident labor, +5% honorably discharged veteran).
What is the minimum spend to qualify for the Mississippi film incentive?
The minimum qualified-spend threshold to access the Mississippi program is $50K. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Mississippi film tax credit?
Mississippi's annual program cap is $20M with a per-project cap of $10M. Productions should confirm current fund availability before committing, as caps can be exhausted mid-fiscal-year.
What is the payroll burden for film production in Mississippi?
Typical payroll burden in Mississippi runs 22–25% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 3.2%, and production purchases are subject to 7%.
Compare Across States

See how Mississippi stacks up on the full map.

Headline rate is the start, not the end. Compare Mississippi side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

Open the Full Incentives Map