Texas Film Tax Credit

Type of Incentive Grant; refundable; non-transferable
Benefit Details For Texas spending:

  • Budgets ranging from $250,000 – $1,000,000, 5% of qualified spend in state
  • Budgets ranging from $1,000,000 – $3,500,000, 10% of qualified spend in state
  • Budgets greater than $3,500,000, 20% of qualified spend in state

At least 70% of the total number of cast and crew (including extras) must be Texas residents and at least 60% of principal photography days must be done in state.

Additional 2.5% for underutilized or economically disadvantaged areas.

Project Cap None
Annual Cap $22M for biennium ending 8/31/2019
Minimum Local Spend $250,000 for film and TV programs; $100,000 for commercials.
Loan-Out Company Considerations None
Additional Exemptions Hotel Occupancy Tax Relief Available
Sales & Use Tax Relief Available
Fuel Tax Relief Available
Qualified Production Expenditures Incurred In-State; In-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident; Above the Line and Below the Line. First $1,000,000 of labor per resident employee is qualified. Contact us for more details.
Sunset Date None
Film Commission Texas Film Commission
Office of the Governor
PO Box 13246
Austin, TX 78711Heather Page, Director

NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.