# Missouri Film Tax Credit

Source: https://storiara.com/incentives/us/missouri
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Missouri's Show MO Act gives a transferable tax credit of 20% of qualifying Missouri expenses, with 5% uplifts for filming at least half the project in Missouri, shooting in rural or blighted areas, hiring residents to advance in three departments, and scripts that market the state. A 10% boost for smaller counties brings the maximum to 42%. Credits are capped at $8 million a year for film and $8 million for series, and the program sunsets December 31, 2029.

Missouri rebuilt its film credit with the Show MO Act (SB 94, 2023), and it comes with a few requirements to plan around early: a mandatory hire of registered apprentices or veterans, a screenplay uplift that requires handing the film commission cleared cast photos, and a 25% ceiling on above-the-line pay inside qualifying expenses. The rates are straightforward once you know which uplifts you can realistically document.

## How the percentages add up

Under RSMo 135.750, for tax years beginning on or after January 1, 2023:

| Component | Rate | Condition |
|---|---|---|
| Base | 20% | Qualifying Missouri expenses |
| Majority in Missouri | +5% | At least 50% of the project filmed in Missouri |
| Rural or blighted | +5% | At least 15% of the Missouri filming in a rural or blighted area |
| Workforce advancement | +5% | At least three departments hire a Missouri resident ready to move up in a craft or learn a new skill |
| Marketing Missouri | +5% | DED finds the script markets a Missouri city, region, the state, or an attraction, and you provide at least five cleared high-resolution cast photos with captions |
| Smaller counties | Base credit increased by 10% | Project located in a second, third, or fourth class county |

The 10% increase applies to the base credit amount, which adds 2 points (10% of 20%). All in, the Missouri Film Office puts the maximum at 42%. Credits are [transferable](https://storiara.com/glossary/transferable-tax-credit), carry forward five tax periods, and must be used within ten.

## What counts, and the ATL limit

Qualifying expenses are money spent in Missouri: goods and services leased or purchased by the production company, and wages on which Missouri withholding was paid. Goods costing $25,000 or more count at purchase price minus their fair market value when production wraps. Vendors need physical Missouri addresses.

Above-the-line pay (any producer, principal cast at SAG-AFTRA Schedule F or above, screenwriter, director) can't exceed 25% of overall qualifying expenses. If you pay a name actor on a small budget, that ceiling can remove a large share of their wages from the calculation.

## $1,000,000 feature near Springfield

A $1,000,000 feature shoots entirely in Missouri, with two weeks of its four-week schedule in a rural county. Qualifying expenses:

- Missouri vendors: $520,000
- Wages with Missouri withholding: $480,000, of which $200,000 is above the line (20%, under the 25% limit)
- Total qualifying: $1,000,000

The production documents three departments (grip, costume, art) each promoting a Missouri resident, and hires two registered apprentices, meeting the minimum for projects under $5 million. It doesn't pursue the script uplift, and the county isn't second through fourth class.

- Base 20% = $200,000
- Filmed at least 50% in Missouri, 5% = $50,000
- At least 15% in a rural area, 5% = $50,000
- Workforce advancement, 5% = $50,000
- Credit: $350,000 (35%)

If the rural location sits in a second, third, or fourth class county, the base credit goes up 10% ($20,000), for $370,000.

## $5,000,000 series season in Kansas City

A $5,000,000 streaming series has $4,400,000 of qualifying Missouri expenses. That's under $5 million, so it needs 2 registered apprentices or veterans (3 if qualifying expenses reach $5 million). Suppose it earns the base plus the 50% filming and workforce uplifts (30%):

- 30% x $4,400,000 = $1,320,000

That's about 16.5% of the $8,000,000 series allocation for the year. The Missouri Film Office reported $7,807,220 approved for series in 2025, within about $193,000 of the cap, so apply early.

## Applying

1. Before the first day of principal photography (or first day of post for standalone post), email mofilm@ded.mo.gov the preliminary application, script, preliminary qualified expenses worksheet, economic impact statement, percentage increase form, proof of financing, and your E-Verify Memorandum of Understanding.
2. Put the DED-designated "filmed in Missouri" statement and logo in the credits.
3. Within 90 days of the last qualified expense, submit the final application with the shooting script, Missouri schedule, call sheets for Missouri days, final expense worksheet, final percentage increase form, a Missouri-licensed CPA report, a Missouri vendor list, and proof of residency and apprentice or veteran status.

News, talk shows, corporate and industrial content, sports, award shows, infomercials, and political ads are ineligible.

## Nearby comparisons

[Kansas](https://storiara.com/incentives/us/kansas) has no incentive, so Kansas City projects compare against Missouri first. [Illinois](https://storiara.com/incentives/us/illinois) pays 35% on vendor and resident spend with no annual cap. [Kentucky](https://storiara.com/incentives/us/kentucky) pays a refundable 30% to 35%. [Iowa](https://storiara.com/incentives/us/iowa), [Arkansas](https://storiara.com/incentives/us/arkansas), [Oklahoma](https://storiara.com/incentives/us/oklahoma), [Tennessee](https://storiara.com/incentives/us/tennessee), and [Nebraska](https://storiara.com/incentives/us/nebraska) also border Missouri. Model your uplifts in the [incentive calculator](https://storiara.com/tools/incentive-calculator), check [qualified spend](https://storiara.com/glossary/qualified-spend), and read [how film tax credits work](https://storiara.com/blog/how-film-tax-credits-work). All states are on the [incentives hub](https://storiara.com/incentives), and Storiara's [budgeting feature](https://storiara.com/feature/budgeting) is one place to watch the above-the-line share against the 25% limit.

## Frequently asked questions

### How much is the Missouri film tax credit?

20% of qualifying Missouri expenses, with uplifts that can bring it to 42%. The credit is transferable and can be carried forward five tax periods.

### What is the minimum spend for Missouri's Show MO credit?

$50,000 for projects 30 minutes or shorter (1 to 30 script pages) and $100,000 for projects 31 minutes or longer.

### Do I have to hire apprentices or veterans in Missouri?

Yes. The statute requires Missouri registered apprentices or Missouri-resident veterans with transferable skills: 2 for projects under $5 million in qualifying expenses, rising to 8 at $15 million and up.

### How much Show MO credit is available each year?

$16 million: $8 million for film productions and $8 million for series. The Missouri Film Office reported $7,860,522 approved for feature films and $7,807,220 for series in 2025.

### When does the Show MO Act expire?

The program sunsets December 31, 2029 unless the General Assembly reauthorizes it.

## Sources

- [RSMo 135.750, Show MO Act (Missouri Revisor of Statutes)](https://revisor.mo.gov/main/OneSection.aspx?section=135.750)
- [Motion Media Production Tax Credit Program (Missouri Department of Economic Development)](https://ded.mo.gov/programs/business-workforce/motion-media-production-tax-credit-program)
- [Motion Media Production Tax Incentive (Missouri Film Office)](https://mofilm.org/tax-incentives/motion-media-production/)