|Benefit as a % of spend||25.00|
|Financial cap per production||-|
|Do I have to register/set up a company?||Yes|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| Yes|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
- - Minimum spend 200000 (in local currency)
- - Use Local cast & Crew
|When will the benefit/incentive be received?|
- - On submission of audited accounts
|Additional incentives or advantages|
- - Free use of buidings/facilities/services within jurisdiction
- - Hotel Occupancy Tax
After staying 30 continuous days at a hotel, production staff and crews may qualify for a rebate of all previously paid Hotel Occupancy Taxes. From then on out, you are no longer charged this tax. This tax is levied through county or metro governments, so you must check with the County Clerk’s office or your hotelier to see if rebates apply. All rebates are directly distributed by the hotel.
State Sales Tax
After staying 90 continuous days at a hotel, production staff and crews will qualify for a rebate of all previously paid Occupancy Sales tax, and will no longer be charged this tax from there on out. As with the Hotel Occupancy tax rebate, all rebates are directly distributed by the hotel.This tax is levied through the Tennessee Department of Revenue. Please reference Tenn. Code Ann. § 67-6-205(c).
There are no state income taxes on wages in the state of Tennessee.
One of the best things about filming in Tennessee is access to state-owned buildings, parks and roads. Most state-owned property is available free of charge. If you would like to film at a state-owned location, just send an email with the location listed in the subject line and we’ll help you make it possible.
- There are no state permitting fees in Tennessee.