Show MO Act Film Production Tax Credit
Missouri offers a 20% transferable credit, with stacked uplifts (rural filming, resident department heads, Missouri in the script) that can reach roughly 42%.
How the program works
- • 20% on qualified in-jurisdiction spend
- • +10% — Missouri uplifts: Stacked bonuses (filming in a rural/blighted area, Missouri residents in key roles, Missouri in the script) can lift the credit toward 42%.
- Max effective rate: 30%
- • Minimum qualified spend: $0
- • Researched estimate — confirm exact rates, caps, and qualifying-spend rules with the film office before relying on these numbers.
- • CPA / state audit required
How it becomes cash
This is a transferable credit. Most indie productions don't owe enough state tax to use it, so you sell it to a company that does — usually through a broker, at a discount. That discount is the real cost of turning the credit into cash.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.