Texas Film Commission, Office of the Governor

Texas Moving Image Industry Incentive Program

Texas Production Incentives

The Texas Moving Image Industry Incentive Program (TMIIIP) is designed to build the economy through the moving image industry and create jobs in Texas. TMIIIP provides qualifying film, television, commercial, visual effects and video game productions the opportunity to receive a cash grant based on a percentage of a project’s eligible Texas expenditures, including eligible wages paid to Texas residents. Grants vary by budget levels and types of productions, and are issued upon completion of a review of the project's Texas expenditures. This incentive program is in addition to Texas' Sales Tax Exemptions.


FILM & TELEVISION PROJECTS »

Base Incentive Rate

5% - 20%

*Underutilized or Economically
Distressed Areas Incentive

Additional 2.5%

Minimum In-state Spend

5% for $250,000 - $1 million
10% for $1 million - $3.5 million
20% for $3.5 million+

Qualifying Expenses

Wages, Invoices and Petty Cash

Per Project Cap

None

Qualified Labor

First $1 million of each Texas Resident

Program Qualifications

70% of paid employees must be Texas Residents
60% of total production days must be completed in Texas

  • Feature Films
  • Documentaries
  • Episodic Television Series
  • Television Episodes
  • Television Movies
  • Miniseries
  • Interstitial Television Programming
  • Nationally Syndicated Talk Show
  • For Reality Television see separate section below.

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.

COMMERCIALS »

Base Incentive Rate

5% - 10%

*Underutilized or Economically
Distressed Areas Incentive

Additional 2.5%

Minimum In-state Spend

5% for $100,000 - $1 million
10% for $1 million+

Qualifying Expenses

Wages, Invoices and Petty Cash

Per Project Cap

None

Qualified Labor

First $1 million of each Texas Resident

Program Qualifications

70% of combined paid crew and cast, including extras, must be Texas Residents
60% of total shooting days must be completed in Texas

  • National Commercials
  • Regional Commercials
  • Series of Commercials
  • Infomercials
  • Interstitial Advertising
  • Music Videos
  • Educational Videos
  • Instructional Videos

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.

VIDEO GAME PROJECTS »

Base Incentive Rate

5% - 20%

*Underutilized or Economically
Distressed Areas Incentive

Additional 2.5%

Minimum In-state Spend

5% for $100,000 - $1 million
10% for $1 million - $3.5 million
20% for $3.5 million+

Qualifying Expenses

Wages, Invoices and Petty Cash

Per Project Cap

None

Qualified Labor

First $1 million of each Texas Resident

Program Qualifications

70% of paid employees must be Texas Residents
60% of total production days must be completed in Texas

  • Computer
  • Mobile Electronic Device
  • Browser or Web Based Console
  • Console Handheld Console
  • Stand-Alone Arcade

Program Overview

  • No cap on incentive amount.

REALITY TELEVISION »

Base Incentive Rate

5% - 10%

*Underutilized or Economically
Distressed Areas Incentive

Additional 2.5%

Minimum In-state Spend

5% for $250,000 - $1 million
10% for $1 million+

Qualifying Expenses

Wages, Invoices and Petty Cash

Per Project Cap

None

Qualified Labor

First $1 million of each Texas Resident

Program Qualifications

70% of combined paid crew and cast, including extras, must be Texas Residents
60% of total shooting days must be completed in Texas

  • Nationally Syndicated Reality Series
  • Nationally Syndicated Talk Shows
  • Nationally Syndicated Contest or Game Shows

Program Overview

  • Texas spending can include eligible pre-production, production and post-production expenditures.

VISUAL EFFECTS »

Project Type

Film & Television

Commercials

Base Incentive Rate

5% - 20%

5% - 10%

*Underutilized or Economically
Distressed Areas Incentive

Additional 2.5%

Additional 2.5%

Minimum In-state Spend

5% for $250,000 - $1 million
10% for $1 million - $3.5 million
20% for $3.5 million+

5% for $100,000 - $1 million
10% for $1 million+

Qualifying Expenses

Wages, Invoices and Petty Cash

Per Project Cap

None

Qualified Labor

First $1 million of each Texas Resident

Program Qualifications

70% of total paid crew and cast, including extras, must be Texas Residents
60% of total production days must be completed in Texas

  • VFX Projects completed for Feature Films
  • VFX Projects completed for Television
  • VFX Projects completed for Commercials

Program Overview

  • Incentive rates are based on the type of project and projects must adhere to required threshold qualifications.
  • Texas spending can include eligible pre-production, production and post-production expenditures.