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-Tax Incentives
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-Enterprise Zone Tax Benefit
-Film Production Tax Credit
-Loan Guarantee Fee Tax Credit Program
-Mutual Fund Tax Apportionment
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-Small Business Incubator Tax Credit
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DED Home  >  Business and Community Services Home  >  Business Solutions  >  Financial and Incentive Programs  >  Tax Incentives

Tax Incentives

Below are brief summaries of Tax Incentive programs offered by the state of Missouri through the Missouri Department of Economic Development (DED) and local communities. To learn more, click on the corresponding program name. 

Business Facility Tax Credit Program- Provide tax incentives to facilitate the expansion of new or existing businesses in Missouri that occurred prior to 1/1/2005.

Chapter 353 Tax Abatement  - Tax abatement is available to for-profit "urban redevelopment corporations" organized pursuant to the Urban Redevelopment Corporation Law. Tax abatement under the Urban Redevelopment Corporations Law is extended to real property that has been found to be a "blighted area" by the city.

Enhanced Enterprise Zone - Provides state tax credits to new or expanding businesses in a Missouri Enhanced Enterprise Zone.

Enterprise Zone Tax Benefit Program - Provide tax incentives to facilitate the expansion of new or existing businesses in Missouri that occurred prior to 1/1/2005.

Film Production Tax Credit Program - Provides a state income tax credit to qualified film production companies up to 50% of the company's expenditures in Missouri for production or production related activities necessary for the making of a film, not to exceed $1 million in tax credits per project.

Loan Guarantee Fee Tax Credit Program -Provides state tax credits to an "eligible small business" for the amount of a guarantee fee paid to either the U.S. Small Business Administration or the U.S. Department of Agriculture for a small business loan.

Mutual Fund Tax Apportionment - Stimulates the mutual fund industry in the state by allowing those certified by DED to utilize a more favorable state income apportionment method for tax purposes.

Quality Jobs Program- Facilitates new quality jobs by targeted business projects.

Rebuilding Communities Tax Credit Program  -  Helps stimulate eligible business activity in Missouri's "distressed communities" by providing state tax credits to eligible businesses that locate, relocate or expand their business within a distressed community.

Sales Tax Exemption - Machinery and equipment used to establish a new manufacturing facility or expand an existing manufacturing facility is exempt from local and state sales/use tax, provided such machinery/equipment is used directly to manufacture a product ultimately intended for sale.

Small Business Incubator Tax Credit Program - The Missouri Department of Economic Development (DED) may issue a 50% state tax credit to a taxpayer who makes a contribution to an approved incubator sponsor in Missouri.

Wine and Grape Tax Credit Program - Assists vineyards and wine producers with the purchase of needed new equipment and materials, by granting a state tax credit for a portion of the the purchase price.

Business and Community Services
301 W. High Street, Rooms 720, 770  Jefferson City, Missouri 65102
Tel: 800-523-1434    Fax: 573-751-7384   Email:

Department of Revenue

US Department of Agriculture

US Small Business Administration

Tax Credit Issuance Fee Notice