Missouri film tax incentive

What Missouri actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

What qualifies

Min spend $50K (≤30 min) / $100K (>30 min). 20% base on qualifying expenses; five uplifts can raise the combined credit to a 42% ceiling. ATL compensation counts only up to 25% of qualifying expenses. Mandatory Missouri registered-apprentice or veteran hires scale with budget (2 under $5M, 3 at $5M, 6 at $10M, 8 at $15M+). Qualifying wages require Missouri ch.143 withholding. DED charges a 2.5% issuance fee on the credit amount. Excludes news, talk shows, sports, industrial/corporate, infomercials, political ads and obscene content.

• Commercial
• Documentary
• Music Video
• Scripted TV
• Feature Film
• Post-Production
• Streaming / SVOD
• Video Game / Interactive

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Majority Missouri Filming Uplift (≥50% filmed in MO)

  Earns an extra 5% on ALL qualifying expenses if at least 50% of the qualified motion media production project is filmed in Missouri.

  Minimum spend: None separate — inherits MO00: $50K (≤30 min) / $100K (>30 min)

  +5%

• Rural or Blighted Area Uplift (≥15% of MO filming)

  Earns an extra 5% on ALL qualifying expenses if at least 15% of the Missouri-filmed portion takes place in a rural or blighted area, which DED defines to include Enhanced Enterprise Zones and local TIF project areas.

  Minimum spend: None separate — inherits MO00: $50K (≤30 min) / $100K (>30 min)

  +5%

• Missouri Crew Advancement Uplift (3 departments)

  Earns an extra 5% on ALL qualifying expenses if at least three departments each hire a Missouri resident ready to advance to the next level in a specialized craft position or learn a new skillset.

  Minimum spend: None separate — inherits MO00: $50K (≤30 min) / $100K (>30 min)

  +5%

• Positive Missouri Marketing Uplift (script review)

  Earns an extra 5% on ALL qualifying expenses if DED determines the script positively markets a Missouri city, region, the state or a tourist attraction and the production supplies at least five rights-cleared cast photographs.

  Minimum spend: None separate — inherits MO00: $50K (≤30 min) / $100K (>30 min)

  +5%

• Second/Third/Fourth Class County Production Office Uplift

  Earns an extra 2% on ALL qualifying expenses — statutorily a 10% increase to the 20% base credit only — if the production office is located in a county of the second, third or fourth class.

  Minimum spend: None separate — inherits MO00: $50K (≤30 min) / $100K (>30 min)

  +2%

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

Best case here: Missouri 42% + Kansas City up to 12% ≈ 54% combined — each on its own definition of qualified spend.

• Kansas City KCMO Film Development Program (Local Film Rebate)

  Tier 2 = 9% (250+ KCMO room nights, OR 4+ consecutive wks filming, OR 25 GKC-area hires); +2% Workforce Development bonus; +2% Cultural Integration bonus (30% women/minority cast+crew); overall max 12%

  Minimum spend: $100K feature / TV series / commercial bundle; $50K per TV episode or national commercial; $25K regional commercial or corporate; $10K short film or music video

  4%–12%

How to apply

Submit preliminary application + supplements to DED BEFORE the first day of principal photography (or before first day of post for stand-alone post). Final application within 90 days of last qualified expense, including economic impact statement + MO CPA report. Email materials to mofilm@ded.mo.gov.

Common questions

What is the Missouri film tax incentive rate?

Missouri offers 20% to 42% on qualified in-state spend through the SHOW MO Act Film Production Tax Credit. It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the Missouri film incentive?

$50K (≤30 min) / $100K (>30 min). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

What uplifts are available in Missouri?

Missouri offers 5 uplifts on its headline program: Majority Missouri Filming Uplift (≥50% filmed in MO), Rural or Blighted Area Uplift (≥15% of MO filming), Missouri Crew Advancement Uplift (3 departments), Positive Missouri Marketing Uplift (script review), Second/Third/Fourth Class County Production Office Uplift. Uplifts are usually decided by scheduling and location choices made months before submittal.

Are there city or county film incentives in Missouri?

Yes — Kansas City KCMO Film Development Program (Local Film Rebate). Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Missouri film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.