Texas Film Commission

Production Incentives Overview

PRODUCTION INCENTIVE

The Texas Moving Image Industry Incentive Program offers qualifying feature films, television programs, commercials and video games the opportunity to receive a payment equal to 5% of their in-state spending upon completion of an audit of their Texas expenditures. Projects made in underused areas of Texas are eligible to receive a payment equal to 6.25% of their Texas spending.

TAX EXEMPTIONS & REFUNDS

Texas also offers:

  • Up-front Sales Tax Exemptions on most items rented or purchased for direct use in production;
  • Refunds of the 6% State Occupancy Tax on hotel rooms occupied for more than 30 consecutive days;
  • Refunds on Fuel Tax paid on fuel used off-road.

A UNIQUE INCENTIVE: TEXAS CREW

One of Texas' strongest assets is its depth of crew for film and television projects. Very few other states can match it: on most features shot in Texas, nearly 80% of the jobs are filled locally. That saves on housing, transportation and per diem, and these are not trainees, but experienced professionals who get it right the first time.