The Texas Moving Image Industry Incentive Programme


Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
  • - Reality TV
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend20.00
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? No
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 percentage of the film that must be shot in the region: 60.00%
  • - Minimum spend 250000 (in local currency)
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - 5% for $250,000 - $1 million 10% for $1 million - $3.5 million 20% for $3.5 million+ The Texas Moving Image Industry Incentive Program offers a direct payment of up to 25% of qualified labor (this option is not available for reality television, commercials, or video games) or up to 15% of all qualified Texas expenses (less for talk and reality programs). A possible bonus of 2.5% is available for projects if 25% or more of the production is completed in an underutilized or economically distressed area, for television and film projects selecting the wage only option the underutilized bonus is 4.25%. There is no cap on a project’s incentive payment amount, however, qualifying individual’s wages will be capped at $1 million per project. Total Qualifying Texas Wages Option (for film and scripted television only): 8% grant for wages between $250,000 and $1 million; 17% grant for wages between $1 million and $5 million; and a 25% grant for wages above $5 million. Total Qualifying Texas Spend Option (for film, television and video game production): 5% grant for spend between $250,000 and $1 million for film and television, and between $100,000 and $1 million for Video Games; 10% grant for spend between $1 million and $5 million; and 15% grant for spend above $5 million. Projects made in underused areas of Texas are eligible to receive a payment equal to 6.25% of their Texas spending. 70% of paid crew and 70% of paid cast members, including extras, must be Texas Residents 60% of total production days must be completed in Texas. 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.