Texas Moving Image Industry Incentive Program
The Texas Moving Image Industry Incentive Program offers qualifying productions the opportunity to receive a payment of 5% to 17.5% of eligible Texas spending or 8% to 29.25% of eligible wages paid to Texas residents, depending on budget levels and types of productions, upon completion of a review of their Texas expenditures. Both live-action and animated projects are eligible. This incentive program is in addition to Texas's Sales Tax Exemptions
FILM & TELEVISION PROJECTS »
- Feature Films
- Documentaries
- Episodic Television Series
- Television Episodes
- Television Movies
- Miniseries
- Reality Television
- Interstitial Television Programming
- Nationally Syndicated Talk Show
Program Overview
- Tiered incentive payments of 5% to 17.5% of eligible Texas spending or 8% to 29.25% of eligible wages paid to Texas residents.*
- Option A to choose incentive calculation based on total in-state spending.*
- Option B to choose incentive calculation based on wages paid to Texas residents.*
- Possible bonus of 2.5% if 25% of production completed in underutilized area for Option A.
- Possible bonus of 4.25% if 25% of production completed in underutilized area for Option B.
- Texas spending can include eligible pre-production, production and post-production expenditures.
- No cap on incentive amount.
| Total Qualifying In-State Spending |
Option A  (Total TX Spend) |
Option A + Underutilized Area |
Option B (TX Wages) |
Option B + Underutilized Area |
| $ 250K - $ 1M | 5 % | 7.5 % | 8 % | 12.25 % |
| $ 1M - $ 5M | 10 % | 12.5 % | 17 % | 21.25 % |
| $ 5M + | 15 % | 17.5 % | 25 % | 29.25 % |
Minimum Qualifications
In addition to reviewing content and assessing the potential magnitude of the economic impact of the project in the State of Texas, the Texas Film Commission requires the following be satisfied:
- $250,000 in Texas spending.
- 60% of shooting days completed in Texas.
- 70% of paid crew must be Texas residents.
- 70% of paid cast (including extras) must be Texas residents.*
* except reality television and talk shows.
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COMMERCIAL PROJECTS »
- National Commercials
- Regional Commercials
- Series of Commercials
- Infomercials
- Interstitial Advertising
- Music Videos
- Educational Videos
- Instructional Videos
Program Overview
- Incentive payment of 5% of Texas spending.
- Possible bonus of 2.5% if 25% of production completed in underutilized area.
- Texas spending can include eligible pre-production, production and post-production expenditures.
- No cap on incentive amount.
Minimum Qualifications
In addition to reviewing content and assessing the potential magnitude of the economic impact of the project in the State of Texas, the Texas Film Commission requires the following be satisfied:
- $100,000 in Texas spending.
- 60% of shooting days must be completed in Texas.
- 70% of paid crew, cast & extras combined must be Texas residents.
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VIDEO GAME PROJECTS »
- Console Games
- Computer Games
- Handheld Console Games
- Mobile Electronic Device Games
- Stand-Alone Arcade Games
- Browser or Web Based Games
Program Overview
- Incentive payment of up to 15% of Texas spending.
- Possible bonus of 2.5% if 25% of production completed in underutilized area.
- No cap on incentive amount.
Minimum Qualifications
In addition to reviewing content and assessing the potential magnitude of the economic impact of the project in the State of Texas, the Texas Film Commission requires the following be satisfied:
- $100,000 in Texas spending.
- 60% of production days must be completed in Texas.
- 70% of paid employees and contract labor must be Texas residents.