How much Texas rebate can I get?

The Texas Moving Image Industry Incentive Program (TMIIIP)

Texas pays a cash rebate — not a tax credit — to feature films, television series, commercials, and reality TV that spend qualifying dollars inside the state. The program is run by the Texas Film Commission under the Office of the Governor and was substantially expanded by Senate Bill 22 (2023), which raised the appropriation and adjusted the base-rate structure that took effect in 2026.

Base rates: film and scripted TV pay 10% on $250K–$1.5M of qualifying spend and 25% above $1.5M. Commercials pay 10% with a $500K minimum. Reality television pays 10% with no minimum spend. Rebates are paid as a single check after the production wraps and the Comptroller's audit closes.

What counts as "Texas spend"

Qualifying expenditures are dollars spent in Texas with Texas vendors or paid to Texas-resident cast and crew (below-the-line). Above-the-line salaries, residuals, financing costs, and any spend outside the state do not qualify. The Quick Calc above uses your in-state spend total — not your full budget — so estimates reflect only the pool eligible for rebate.

Uplift bonuses

On top of the base rate, productions can stack 2.5% uplifts for meeting specific criteria:

• Rural filming — 35%+ of principal-photography days in counties under 300,000 population.
• Texas Veteran staff — 5%+ of paid cast and crew are Texas-resident veterans.
• Texas Heritage — story is set in or substantially about Texas (Commission designation).
• Faith-based — content meets the program's faith-based criteria.
• Historic sites — filming at sites listed on the Texas Historic Sites registry.

Frequently asked questions

What's the minimum spend for a Texas film rebate?

$250,000 for indie film and TV series, $500,000 for commercials, no minimum for reality television.

Is it a tax credit or a cash grant?

A cash rebate paid after audit. It is not a transferable or refundable tax credit, so there is no secondary market to monetize.

How long does the rebate take to receive?

From wrap to check, expect 6–12 months. Path is: submit post-production application, complete the Comptroller's audit, then payment is issued once the audit closes.

What's the difference between TMIIIP and SB 22?

TMIIIP is the program itself. SB 22 is the 2023 legislation that expanded TMIIIP's funding and updated the rate structure that took effect in 2026.

Do I have to apply before filming starts?

Yes. The pre-production application must be submitted and a project number issued by the Texas Film Commission before principal photography begins. Spend incurred before your project number is not eligible.

Can commercials qualify?

Yes — commercials with at least $500,000 of qualifying in-state spend pay a 10% base rebate. The same uplift rules apply.

Why does Quick Calc show a range, not an exact number?

The free estimate is intentionally ranged. The exact figure depends on details Quick Calc does not collect — final qualifying-spend audit results, county-level filming breakdown, and uplift documentation. The Incentive Optimizer gives exact figures plus a submission-ready package.