Wyoming Film Tax Credit

Wyoming Has No Current Film Tax Incentive Program

As of 2026, Wyoming does not have an active statewide film production tax credit, rebate, or grant program. The state's previous incentive, the Film Industry Financial Incentive (FIFI) program, offered a cash rebate of up to 15% on in-state production spending. That program was enacted in 2007, reauthorized in 2011, and then allowed to sunset in 2018. Since the sunset, no replacement program has been enacted at the state level.

Wyoming's decision not to renew its film incentive reflects a broader debate that many states without income taxes have about incentive programs: Wyoming already offers significant cost advantages through its absence of corporate and personal income taxes, and some legislators view structured film incentive programs as a less efficient use of state resources compared to the state's broader tax environment.

What Wyoming Does Offer Productions

Despite the absence of a formal incentive, Wyoming has genuine advantages for productions. The Wyoming Film Office provides location scouting assistance, permit facilitation, and production support for projects shooting in the state. Wyoming's landscapes are among the most spectacular in North America, including Yellowstone National Park, Grand Teton National Park, Jackson Hole, Devils Tower, and the sweeping high plains and badlands of the eastern part of the state. These settings are irreplaceable for westerns, outdoor adventure films, and productions requiring dramatic natural scenery.

Wyoming also has no state income tax, which reduces overall production payroll costs compared to many states. For productions in lower budget ranges where the difference in incentive rate matters less than base cost of operations, Wyoming's cost structure can be competitive with incentive states once total spend is calculated.

Eligible Production Types

Because there is no formal program, there are no defined eligibility criteria. Any production type may film in Wyoming. In practice, Wyoming attracts feature films, documentaries, commercials, and branded content that require its specific landscapes. The state has a history of hosting major studio productions, particularly westerns and outdoor action films, that choose Wyoming for its visual identity rather than financial incentives.

What This Means for Your Budget

Productions comparing Wyoming to incentive states should model their budgets without any in-state incentive offset. On a $2 million Wyoming production, that represents $400,000 to $600,000 in costs that would be recovered in a state offering 20-30% incentives. For productions with strong creative reasons to shoot in Wyoming, particularly those requiring Yellowstone or Teton landscapes that cannot be replicated elsewhere, this gap may be justified. For productions flexible on location, the absence of an incentive is a significant budget factor.

Tracking Potential Future Program Development

Wyoming's legislature has periodically reviewed proposals to reestablish a film incentive since the FIFI sunset in 2018. A Wyoming Film Production Incentive proposal was studied in 2021 and 2022 by interim legislative committees, though it did not result in new legislation. Productions planning future Wyoming shoots should monitor the Wyoming Legislature's Joint Interim Committee on Travel, Recreation, Wildlife and Cultural Resources for any new incentive bills. The Wyoming Film Office remains the best point of contact for current production support resources and any updates on program development.