If you spend $500,000 or more on Qualified Tennessee Spend (QTE), either per episode or per project, you are eligible for a cash rebate in the form of a 25% grant. We aren’t big on red tape or fine print; there’s no per project cap, and this is not a first-come, first-served program subject to our available funds and our discretion.
The Tennessee Entertainment Commission (TEC) Production Incentive offers up to a twenty-five percent grant on Qualified Tennessee Expenditures to Production Companies filming in Tennessee. Production companies enter into a Grant Contract with the Tennessee Department of Economic and Community Development (TNECD) upon review and approval from the TNECD Grants Committee.
The incentive, funded through the Film/TV Fund, is distributed to Qualified Production Companies through a Grant Contract. Aiming to market the state, and promote job creation and economic development, the program was enacted with the best interests of the State of Tennessee. The TEC and TNECD have the sole discretion of awarding these incentives.
Learn More about the Grant Program
Tennessee offers a qualified production credit that can be used to offset up to 50% of franchise and excise tax liability. As defined in Tenn. Code Ann § 67-4-2109(j)(2), applicants who will be involved in Qualified Production can earn tax credit for compensation earned in Tennessee. Applicants can, additionally, apply for tax exemption for taxable goods and services used for the Qualified Production.
Learn More about the F&E Tax Program
After staying 30 continuous days at a hotel, production staff and crews may qualify for a rebate of all previously paid Hotel Occupancy Taxes. From then on out, you are no longer charged this tax. This tax is levied through county or metro governments, so you must check with the County Clerk’s office or your hotelier to see if rebates apply. All rebates are directly distributed by the hotel.
State Sales Tax
After staying 90 continuous days at a hotel, production staff and crews will qualify for a rebate of all previously paid Occupancy Sales tax, and will no longer be charged this tax from there on out. As with the Hotel Occupancy tax rebate, all rebates are directly distributed by the hotel.
This tax is levied through the Tennessee Department of Revenue. Please reference Tenn. Code Ann. § 67-6-205(c).
There are no state income taxes on wages in the state of Tennessee.
One of the best things about filming in Tennessee is access to state-owned buildings, parks and roads. Most state-owned property is available free of charge. If you would like to film at a state-owned location, just send an email with the location listed in the subject line and we’ll help you make it possible.
There are no state permitting fees in Tennessee.
Please submit all required forms and applications, including all form and application attachments, electronically to tn.entertainment@tn.gov. To learn more, call (615) 741.3456.
When a company is ready to discuss their project, they get Bob Raines. Bob works with the music and entertainment companies that are interested in relocating, expanding or starting a business in Tennessee.