State Brief · TX

Texas Film Tax Incentives

Headline rate, caps, minimum spend, payroll fringe, and the official film office for Texas. Reference data for producers, line producers, and financiers structuring a Texas shoot.

Program Type
Grant Program
5%
With Uplifts31%
Program Details
Annual Cap
$300M (biennium)
Project Cap
Min. Spend
$250K
Comp. Cap
Stackable Uplifts

Tiered by budget (5%/10%/22.5%/25%) + UEDA / veteran / post stacks to ~31%

Labor & Fringe
Payroll Burden
24–28%
Workers' Comp
3.46%
Sales Tax
6.25% (production exempt)
Union Locals
IATSE 484
Official Sourcegov.texas.gov

Illustrative reference. Verify before deal.

Production Brief

Texas' TMIIIP grant program was dramatically expanded under SB 22 in September 2025: the biennial pool increased from $200 million to $300 million, and the grant rate is now tiered by budget (5% for projects under $1 million, 10% for $1–$5 million, 22.5% for $5–10 million, and 25% for larger budgets) with stackable uplifts for underutilized economic development areas, veteran hiring, and post-production that can push the effective rate to approximately 31%. Austin and Dallas anchor the state's production infrastructure, with deep crew bases (IATSE Local 484 serves Austin), expanding stage capacity, and established vendor networks. Texas has no state income tax, which creates additional cost advantages beyond the grant for companies operating in-state. Productions should be aware that SB 22 includes a provision allowing the Texas Film Commission to deny grants for content deemed to portray Texas negatively, which producers should factor into their script-submission planning.

Texas film incentive, at a glance.

The questions producers ask first when sizing a Texas shoot, answered against the state's current program structure and fringe environment.

Is the Texas film tax credit refundable or transferable?
Texas runs a discretionary grant program rather than a tax credit. Applications are scored and approved in advance of production, and awards are paid from the administering agency's appropriation.
What is the Texas film incentive rate?
Texas's base rate is 5% on qualified production spend, with stackable uplifts that can push the effective top rate to 31% (Tiered by budget (5%/10%/22.5%/25%) + UEDA / veteran / post stacks to ~31%).
What is the minimum spend to qualify for the Texas film incentive?
The minimum qualified-spend threshold to access the Texas program is $250K. Productions below this threshold are not eligible for the incentive.
What is the annual cap on the Texas film tax credit?
Texas's annual program cap is $300M (biennium). Productions should confirm current fund availability before committing, as caps can be exhausted mid-fiscal-year.
What is the payroll burden for film production in Texas?
Typical payroll burden in Texas runs 24–28% on top of gross wages, covering payroll taxes, statutory insurance, and applicable union pension/health/welfare contributions. Workers' compensation rates for production work generally fall around 3.46%, and production purchases are subject to 6.25% (production exempt).
Compare Across States

See how Texas stacks up on the full map.

Headline rate is the start, not the end. Compare Texas side-by-side with every other U.S. jurisdiction on caps, minimum spend, refundability, and fringe before locking the location.

Open the Full Incentives Map