Filming Incentive · United States state
Texas film tax incentive
Texas offers 5-31% as a cash grant, with a minimum qualifying spend of $250,000. That ranks #79 of 79 jurisdictions in this directory by base rate.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$50,000 – $310,000
5% base, up to 31% 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
- Per-project cap
- No program cap
- TMIIIP is a grant and rebate program rather than a tax credit, with the base award scaling on in-state spend and stacking to a maximum 31%.
- Three separate 2.5% grant add-ons: Texas resident veterans making up at least 5% of combined paid crew and cast, a workforce development partnership with a Texas college or university, and filming at designated Texas historic sites.
- A 1% post-production grant applies when at least 25% of in-state spend goes to Texas-based post, including labour, vendors, and music.
- There is no program cap, but 35% of paid crew and 35% of paid cast, including extras, must be Texas residents.
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 Texas compares
Other U.S. states in this directory, ranked by base rate.
- Puerto Rico
40% on expenses + 20% on non-resident crew
Transferable Tax Credit (Act 27) · min None specified
- California
35% base (up to 45% with uplifts)
Refundable (90% paid over 5 years) · min $1M qualified California spend
- Illinois
35% (resident/vendor/post); 30% non-resident labor (max 13)
Transferable Tax Credit · min $100,000 (30+ min); $50,000 (under 30 min)
- Georgia
30%
Transferable Tax Credit · min $500,000
- Iowa
30%
Rebate (direct payment) · min $500,000 qualifying Iowa spend; $1M total budget
- Kentucky
30-35%
Refundable Tax Credit · min $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) · min $1,000,000 (film); $2,000,000 (digital media)
- New York
30% base (40% upstate counties)
Fully refundable · min $1M qualified NY spend ($500K upstate)
Film offices in Texas
9 offices and commissions handle productions here, from the state-wide agency down to city and regional commissions.

Austin Film Commission
Austin, Texas
Official incentive pageCorpus Christi Film & Music Commission
Corpus Christi, Texas
Official incentive pageDallas Film Commission
Dallas, Texas
Official incentive pageEl Paso Film Commission (Destination El Paso)
El Paso, Texas
Official incentive page
Fort Worth Film Commission
Fort Worth, Texas
Official incentive page
Greater Amarillo Film Commission
Amarillo, Texas
Official incentive page
Houston Film Commission
Houston, Texas
Official incentive page
San Antonio Film Commission
San Antonio, Texas
Official incentive page
Texas Film Commission
Austin, Texas
Official incentive page