Filming Incentive · United States state

Tennessee film tax incentive

Tennessee offers 25% grant; 40-50% payroll credit, with a minimum qualifying spend of $200,000 (features); $500K/ep (TV). That ranks #54 of 79 jurisdictions in this directory by base rate.

Rate

25% grant; 40-50% payroll credit

Base / ceiling

25% / 50%

Credit type

Grant / Tax Credit

Min. spend

$200,000 (features); $500K/ep (TV)

Rank by base rate

#54 of 79

Checked against official sources 23 July 2026

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

Estimated credit

$250,000 – $500,000

25% base, up to 50% with uplifts of $1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

A 25% cash rebate grant on Qualified Tennessee Expenditure, available to productions spending $500,000 or more per episode or per project.
A separate franchise and excise tax credit is available on compensation earned in Tennessee under Tenn. Code Ann. §67-4-2109(j)(2).
A point-of-purchase sales tax exemption applies to qualified productions.
Crew staying 30 continuous days in a hotel become exempt from hotel occupancy tax; after 90 continuous days, previously paid occupancy sales tax is rebated.

Sources

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.

How Tennessee compares

Other U.S. states in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Puerto Rico	40% on expenses + 20% on non-resident crew	Transferable Tax Credit (Act 27)	None specified
California	35% base (up to 45% with uplifts)	Refundable (90% paid over 5 years)	$1M qualified California spend
Illinois	35% (resident/vendor/post); 30% non-resident labor (max 13)	Transferable Tax Credit	$100,000 (30+ min); $50,000 (under 30 min)
Georgia	30%	Transferable Tax Credit	$500,000
Iowa	30%	Rebate (direct payment)	$500,000 qualifying Iowa spend; $1M total budget
Kentucky	30-35%	Refundable Tax Credit	$250,000 (film/TV) / $20,000 (docs/Broadway)
New Jersey	30% standard; up to 35-40% with studio partner bonus	Transferable Tax Credit (state purchase at 95% for 2026+ approvals)	$1,000,000 (film); $2,000,000 (digital media)
New York	30% base (40% upstate counties)	Fully refundable	$1M qualified NY spend ($500K upstate)