Utah calls its measure "dollars left in the state," and it's stricter than a plain Utah spend total. The definition in Utah Code 63N-8-102 counts expenditures that are subject to a Utah tax: corporate or individual income tax, or sales and use tax, even when an exemption applies. Most Utah vendor invoices and Utah resident payroll pass that test. Out-of-state talent mostly doesn't.
How nonresidents are counted
For a nonresident, dollars left in the state are limited to the Utah income tax paid on their pay, per diems paid in Utah, and direct reimbursements transacted in Utah. A $150,000 nonresident lead doesn't add $150,000 to your base. It adds the Utah withholding on that pay plus their per diem. Payments through a payroll company or loan-out registered in Utah count only up to the Utah withholding amount.
That rule shapes budgets more than the rate does. Productions that carry a lot of imported above-the-line talent can see a large gap between "spent in Utah" and "left in Utah," so have the production accountant run both columns from day one.
Which tier you land in
| Utah spend | Rate | Form | Requirements |
|---|---|---|---|
| $500,000 to $1,000,000 | 20% | Cash rebate or tax credit | 75% Utah cast and crew (excl. extras and five principal cast) |
| Over $1,000,000 | 20% | Tax credit | None beyond spend |
| Over $1,000,000 | 25% | Tax credit | 75% Utah cast and crew, or 75% of production days in rural Utah |
| $100,000 to $500,000 (Community Film Incentive) | 20% | Cash rebate | Utah-originated; Utah director, writer, or producer; 85% Utah cast and crew |
Unscripted work, including reality TV and documentaries, starts at 10% and can't go above 20%. Commercials, news, sports, live broadcasts, and corporate or industrial productions aren't eligible at all.
Worked examples
A $1,000,000 feature shooting around Salt Lake City leaves $640,000 in Utah. It's under $1 million of Utah spend, so it needs 75% Utah cast and crew to qualify at all.
- 20% x $640,000 = $128,000, taken as cash or a refundable tax credit
A $5,000,000 feature leaves $3,600,000 in Utah and puts 80% of its production days in Kane and Washington counties, both rural under the program's definition.
- 25% x $3,600,000 = $900,000 refundable tax credit
- Without the rural days or 75% Utah hires: 20% x $3,600,000 = $720,000
Utah Code 63N-8-103 lets the office issue $6,793,700 in tax credit certificates per fiscal year, carrying forward any amount not issued. The $900,000 credit above would use about 13% of a year's allocation. Utah also sets aside a separate amount for rural productions each year, decided in the preceding legislative session. Cash rebates come from the Motion Picture Incentive Account, which is funded by legislative appropriation.
Applying
Applications are due on the 10th of every month, and the Board of Tourism Development decides the following month. Apply before principal photography starts and no earlier than 90 days before production. You'll need the script or documentary treatment, a line-item budget with Utah spend marked, projected cast and crew hires and wages, and proof of financing: a completion bond, a SAG bond, a bank statement covering the budget, or a studio financing letter. You don't need to be a Utah company.
The program isn't first come, first served. The commission and board consider Utah jobs, production days, local hires and wages, locations, how well the project shows off Utah, and workforce development, and they can hold money back for later applications. After wrap, an independent CPA reviews your incentive request under the office's agreed upon procedures, and you authorize the State Tax Commission to share your tax returns with the office.
Utah also offers a point-of-sale sales tax exemption on machinery and equipment (form TC-721, not for still photography) and a transient room tax exemption for stays of 30 consecutive days or more.
Utah and its neighbors
Nevada, Colorado, Arizona, Idaho, and New Mexico all border Utah. Wyoming has no film incentive, which makes Utah one of the nearest programs for productions scouting Wyoming-type exteriors. Model your Utah and nonresident split in the incentive calculator, read how film tax credits work, and compare states on the incentives hub.
Storiara's Funding page can estimate an incentive from your project's Utah locations and shoot days and apply it to the budget. It assumes a flat share of the budget qualifies, so rerun the number using dollars left in the state.