State Brief · MO

Missouri Film Tax Incentives

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

Program Type
Non-Transferable Tax Credit
20%
With Uplifts42%
Program Details
Annual Cap
$16M
Project Cap
$8M
Min. Spend
$50K (<30 min) / $100K (>30 min)
Comp. Cap
Stackable Uplifts

Multiple stackable uplifts (rural, script, KC/STL)

Labor & Fringe
Payroll Burden
23–26%
Workers' Comp
3.2%
Sales Tax
4.225%
Union Locals
IATSE 493 / 143
Official Sourceded.mo.gov

Illustrative reference. Verify before deal.

Production Brief

Missouri's Show-MO Act (2023) offers a 20% base non-transferable credit on qualifying in-state expenditures, stackable to approximately 42% with uplifts for rural-county filming, in-state screenplay origination, Kansas City or St. Louis metro production, and resident hires. The $16 million annual cap and $8 million per-project cap prevent a single large production from exhausting the fund, and the minimum spend is $50,000 for projects under 30 minutes and $100,000 for longer formats. Kansas City and St. Louis anchor the state's production infrastructure, with active IATSE locals in both cities and growing stage availability. The non-transferable structure means the credit applies only against the production company's own Missouri tax liability, which requires careful entity structuring for maximum benefit. Missouri's central location, low cost of living, and diverse urban-to-rural geography make it increasingly competitive for productions that can work within the credit's structural constraints.

Missouri film incentive, at a glance.

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

Is the Missouri film tax credit refundable or transferable?
Missouri's film tax credit is non-transferable. It applies only against the production company's own Missouri tax liability and cannot be sold, which usually requires structuring through a parent studio or production services company to absorb the credit.
What is the Missouri film incentive rate?
Missouri's base rate is 20% on qualified production spend, with stackable uplifts that can push the effective top rate to 42% (Multiple stackable uplifts (rural, script, KC/STL)).
What is the minimum spend to qualify for the Missouri film incentive?
The minimum qualified-spend threshold to access the Missouri program is $50K (<30 min) / $100K (>30 min). Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Missouri film tax credit?
Missouri's annual program cap is $16M with a per-project cap of $8M. 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 Missouri?
Typical payroll burden in Missouri runs 23–26% 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 4.225%.
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Headline rate is the start, not the end. Compare Missouri side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

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