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Incentives

Production Incentives Database

Incentive Type Grant
Spend 5-22.5%
Above the Line Residents 5-22.5%
Above the Line Nonresidents N/A
Below the Line Residents 5-22.5%
Below the Line Nonresidents N/A
Bonus 2.5% for projects which complete at least 25% of their total filming days in Underutilized or Economically Distressed Areas (UEDAs)
Project Criteria 60% of the total filming days must be completed in Texas

Feature Film, Television Programs, Commercials, & Visual Effects Projects - 70% of the total paid cast, including extras, and 70% of the total number of crew must be residents of Texas.(For reality productions the 70% requirement is a combined effort of Cast and crew)

Incentive Amount:
Film & TV & Visual Effects Projects
5% for $250,000 but less than $1,000,000
10% for $1,000,000 but less than $3,500,000
20% for $3,500,000 and above

Digital Interactive Media Productions (Video Game Projects)
5% for $100,000 but less than $1,000,000
10% for $1,000,000 but less than $3,500,000
20% for... +Read More
Loanout Registration Required No
Loanout Withholding No
Annual Funding Caps $45,000,000*
Project Caps None
Minimum Spend $250,000- $3,500,000
Sunset Date None
Audit Requirements
A CPA audit is required if the estimated grant is $300,000 or more.
Getting Started
Applications will not be accepted earlier than 120 calendar days and no later than 5 p.m. Central Time, five business days prior to a project's production start date.
Screen Credit Required
No
Company Registration
No
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Applicants have 60 days from their final expenditures to submit documentation, electronically or via hard copy, to the Texas Film Commission. Projects are not in a first come first serve basis and TX will prioritize based on the economic impact of the state.
Additional Information
Compensation Cap: the first $1 million in aggregate wages and/or compensation paid per Texas resident

*Annual cap is a biannual cap 50M for two years. (fiscal year starts September)

Projects which have started production prior to the application being submitted to the Texas Film Office are ineligible for the grant.

Texas is a right-to-work state.


Last updated: 06/01/2021

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].