Tax Field Guide

Utah: tax incentives, credits and advisors

Utah's state incentives include a fully refundable 20% to 25% motion picture credit or cash rebate and a 20% historic preservation credit for residential buildings.

Facts checked 2026-10-26 against the official sources linked below.

Below are the major Utah incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.

Utah film and media incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Motion Picture Incentive ProgramCredit (refundable) or cash rebateNarrative, documentary and episodic productions approved by the Utah Film Commission20% of qualified Utah spend; 25% for projects over $1 million meeting Utah-resident cast/crew or other criteriaNo; non-transferableYes; fully refundableActive; subject to available fundsUtah Film Commission, Incentive Program Summary & FAQ (Apr. 2025); Utah Film Commission, Production
Last verified 2026-10-26

Utah historic and building rehabilitation incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Historic preservation tax creditCreditOwners rehabilitating National Register buildings used as owner-occupied residences or residential rentals (not commercial)20% of qualified rehabilitation costs over $10,000; 5-year carryforwardNot statedNo; non-refundableActiveUtah SHPO, Historic Preservation Tax Credit fact sheet (2026); Utah State Tax Commission, Income Tax Credit Review (2025)
Last verified 2026-10-26

Utah jobs, investment and enterprise zones incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Economic Development Tax Increment Financing (EDTIF/REDTIF)Credit (refundable)Companies in targeted industries creating high-paying jobs under a GO Utah agreementUp to 30% of new state sales, corporate and withholding tax revenue (up to 50% for very large or rural REDTIF projects)Not statedYes; post-performance refundableActiveUtah Governor's Office of Economic Opportunity, Business Recruitment and Expansion
Last verified 2026-10-26

Utah renewable energy incentives

IncentiveTypeWho qualifiesAmount, rate or capTransferableRefundableStatusSource
Renewable energy systems tax creditCreditOwners of commercial renewable systems and residential non-solar renewable systemsCommercial: 10% of system cost up to $50,000; residential non-solar: 25% up to $2,000; residential solar installed 2024 or later not eligibleNot statedCommercial refundable; residential non-refundableActiveUtah Office of Energy Development, RESTC
Last verified 2026-10-26

Advisors located in Utah

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Related strategies

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Common questions

Is Utah's film credit transferable?

No. The Motion Picture Incentive Program is a fully refundable, non-transferable credit or cash rebate of 20% to 25% of qualified Utah spend.

What is the Utah historic preservation tax credit?

A 20% non-refundable credit for rehabilitating National Register buildings used as residences, for projects over $10,000, with a 5-year carryforward.

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