Texas Indie Film Incentive Calculator — 2026 Rebate Estimator

The Texas Moving Image Industry Incentive Program (TMIIIP) offers qualifying productions a 25% base rebate on Texas-qualifying spend above $500,000. For a typical $1.5M–$3M indie feature filmed entirely in Texas, that translates to a rebate range of $375,000–$750,000 before any bonus uplifts are applied.

What Qualifies as Texas Spend?

Qualifying expenditures include: salaries of Texas-resident cast and crew (up to $1M per individual), location fees paid to Texas entities, equipment rentals from Texas vendors, and post-production services performed in Texas. Non-resident salaries above $1M per person are excluded. The program uses a strict definition of "Texas spend" — only dollars that stay in Texas count.

Bonus Uplifts (Stack Up to 31%)

Indie features can stack up to five 2.5% bonus uplifts on top of the base rate:

• Rural filming (2.5%) — at least 35% of principal photography days in counties with population ≤300,000
• Texas veteran crew (2.5%) — at least 5% of paid cast/crew are Texas-resident veterans
• Texas Heritage designation (2.5%) — project designated as a Texas Heritage production
• Faith-based content (2.5%) — designated faith-based project
• Historic sites (2.5%) — primary filming at a Texas Historic Commission site

A rural indie featuring Texas veteran crew and a Texas Heritage designation could reach 32.5% — but the statutory cap is 31%, so effective maximum is capped there.

Application Process

Apply for a Certificate of Eligibility before principal photography. The Texas Film Commission reviews applications on a rolling basis subject to available funding. The 2026 funding cycle operates under Senate Bill 22.

Rebates are paid post-production after a qualifying cost report audit. Budget 6–12 months from wrap to receipt.