Headline rate, caps, minimum spend, payroll fringe, and the official film office for Utah. Reference data for producers, line producers, and financiers structuring a Utah shoot.
+5% rural / underutilized
Illustrative reference. Verify before deal.
Utah operates two parallel incentive tracks: a refundable tax credit and a post-performance cash rebate, with producers selecting the mechanism that best fits their tax position. The combined maximum effective rate reaches 25% with a 5% uplift for rural or underutilized-area filming, the annual cap is $12 million, and the minimum spend is $500,000. Salt Lake City and Park City anchor the state's production infrastructure, with the Sundance Film Festival ecosystem generating year-round independent production activity and a crew base experienced in all formats. Utah's geography is among the most diverse in the country, from red rock deserts and salt flats to alpine mountains and lake settings, all within a few hours' drive. The dual-track structure (credit or rebate) is unusual nationally and gives productions flexibility in structuring their capital stack.
The questions producers ask first when sizing a Utah shoot, answered against the state's current program structure and fringe environment.
Headline rate is the start, not the end. Compare Utah side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.
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