Texas Commercial Production Incentive Calculator — 2026 TMIIIP Guide

Commercial productions — broadcast, digital, and streaming spots — qualify for TMIIIP at the 25% base rate on qualifying Texas spend, provided the production meets the $500,000 minimum.

Commercial Spend Threshold

The $500,000 minimum applies to Texas-qualifying spend, not total production budget. A commercial with a $2M total budget that spends $600,000 in Texas qualifies for TMIIIP at 25% of that $600,000 — a $150,000 rebate.

This threshold makes TMIIIP most relevant for mid-to-large commercial productions: auto campaigns, national brand spots, multi-spot packages, and longer-form branded content. Single-day productions with modest crew counts typically don't reach the minimum.

What Qualifies for Commercials

Standard TMIIIP qualifying spend rules apply: Texas-resident cast and crew salaries, Texas-vendor equipment rentals, Texas location fees, Texas studio rental, and post-production performed by Texas vendors. Agency fees and talent residuals do not qualify.

Bonus Uplifts for Commercials

Commercials are eligible for the same uplifts as film and TV productions:

• Rural filming (2.5%) — 35%+ filming days in low-population counties
• Texas veteran crew (2.5%) — 5%+ of paid crew are Texas-resident veterans
• Texas Heritage (2.5%) — designated Texas Heritage production
• Faith-based (2.5%) — designated faith-based content
• Historic sites (2.5%) — filming at THC-recognized historic sites

A multi-day commercial shot in rural Texas with veteran crew could reach 32.5% — capped at the 31% statutory maximum.

Multi-Spot Strategy

Multiple commercials produced in a single production block in Texas can be aggregated to meet the $500,000 threshold. Coordinate with your production company and the Texas Film Commission on how to structure the application.