Mississippi writes checks. The program is a cash rebate, so a production company with no Mississippi tax bill collects the same amount as one with a big one, and there's no broker discount. Resident payroll earns the highest rate of any category, so local hiring moves the number more than anything else you control.
The rebate schedule
| Category | Rebate | Limit |
|---|---|---|
| Base investment (local spend with Mississippi vendors) | 25% | |
| Resident payroll | 30% | First $5 million per person |
| Nonresident payroll | 25% | First $5 million per person; needs a Mississippi company or production partner |
| Resident veterans (honorably discharged) | +5% on their payroll | |
| Production equipment | Sales and use tax at a reduced 1.5% | |
| Per-project cap | $10,000,000 | |
| Annual cap | $20,000,000, July 1 to June 30 |
Two eligibility rules sit on top. At least 20% of the crew on payroll must be Mississippi residents, and the project needs $50,000 in local spend. There's no minimum number of shoot days. The program covers features, TV, documentaries, shorts, commercials, music videos, and video games.
$1,000,000 feature in Jackson
A $1,000,000 feature spends almost all of it in Mississippi. The breakdown:
- Local vendor spend (gear from a Jackson rental house, lodging, catering, locations): $480,000
- Resident cast and crew payroll: $300,000, including $40,000 paid to two crew members who are veterans
- Nonresident payroll (director, DP, two actors), with a Mississippi producer attached as production partner: $200,000
- Out-of-state spend: $20,000, no rebate
Resident crew make up well over 20% of the crew list, so the show qualifies.
- 25% x $480,000 = $120,000
- 30% x $300,000 = $90,000
- 5% x $40,000 = $2,000
- 25% x $200,000 = $50,000
- Total rebate: $262,000
Skip the production partner and the nonresident line earns nothing, which costs $50,000 here.
$5,000,000 feature in Natchez and Vicksburg
At $5,000,000, a lead actor on $6,000,000 would be capped at $5,000,000 of eligible wages. More commonly the binding limits are the $10 million per-project cap (not reached on this budget) and the $20 million annual pool, which is shared by every project in the fiscal year. On $2,300,000 of vendor spend, $1,400,000 of resident payroll, and $1,100,000 of nonresident payroll with a partner:
- 25% x $2,300,000 = $575,000
- 30% x $1,400,000 = $420,000
- 25% x $1,100,000 = $275,000
- Total: $1,270,000, about 6% of the annual cap
Applying
- Send Film Mississippi the script, a one-paragraph synopsis (or storyboard for commercials, treatment for documentaries and unscripted), and the proposed budget. Add Form 200A if you want the nonresident payroll rebate.
- File 4 to 6 weeks before Mississippi pre-production spending begins, and always before production starts. Spending before the eligibility date in the commitment letter earns nothing.
- Film Mississippi and MDA's Business Incentives Division review for completeness and compliance.
- Once financing is secured and you're ready to announce, the project goes on an MDA Board agenda for approval and the certificate.
- If the rebate estimate rises, request the increase in writing before Mississippi production wraps.
The company name on the application becomes the name on the MDA certificate, and it has to match every invoice and billing, with the same federal tax ID as the entity paying production costs. If the show will run through a single-purpose LLC, form it before you apply and apply under that entity.
Episodic series
Episodic television productions of at least two episodes made in Mississippi use the Episodic Television Incentive Program, funded at $10 million a year. It pays 35% on resident payroll and 20% on nonresident payroll, each up to $3 million per person.
Compared with neighbors
Louisiana offers a 25% base transferable credit up to 40% with a $300,000 minimum; the buyback nets 88 cents on the dollar after fees, while Mississippi's rebate is paid in cash with no transfer discount. Alabama, Tennessee, and Arkansas are the other border states. Compare them in the incentive calculator, read up on qualified spend, and see how film tax credits work for the difference between credits and rebates. All states are on the incentives hub, and Storiara's budgeting feature is one place to build the budget before you split out resident and veteran payroll.