Production Incentives Overview

State Production Incentive (Up to 22.5%)

The Texas Moving Image Industry Incentive Program (TMIIIP) is designed to build the economy through the moving image industry by creating jobs in Texas. TMIIIP provides qualifying film, television, commercial, video game, animation, visual effects and extended reality (AR, VR, MR) productions the opportunity to receive a cash grant based on a percentage of a project’s eligible Texas expenditures, including eligible wages paid to Texas residents. Grants vary by budget levels and types of productions, and are issued upon completion of a review of the project’s Texas expenditures.

Additional Grant Award

As part of TMIIIP, projects may be eligible for a single Additional Grant Award: Underutilized / Economically Distressed Areas, Veteran Percentage, or Postproduction.

Media Production Development Zone Program

The Media Production Development Zone Act (MPDZ) is designed to encourage the further development of permanent moving image production sites to help strengthen Texas’ economy by granting a sales and use tax exemption that covers their construction or renovation costs.

Sales Tax Exemptions & Refunds

Texas also offers:

• Up-front Sales Tax Exemptions on most items rented or purchased for direct use in production;
• Refunds of the State Occupancy Tax on hotel rooms occupied for more than 30 consecutive days;
• Refunds on Fuel Tax paid on fuel used off-road.

Local Production Incentives

Some city municipalities offer local production incentives that supplement the Texas Moving Image Industry Incentive Program. These programs may have different requirements from the state so we encourage you to contact the local city offices for more information.