|Benefit as a % of spend||20.00|
|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.