What Tennessee actually pays
Only usable against your own liability in that state. For most independent productions that is worth close to nothing.
New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.
- Miniseries
- Scripted TV
- Feature Film
Other state programs
Separate incentives Tennessee runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.
- 25%
TEC Production Incentive (25% Grant Rebate)
25% of all Qualified Tennessee Expenditures: TN-vendor goods/services plus TN-resident wages/fees/per diem/fringe (first $500K per resident). Non-resident wages count only with prior TEC/ECD exception, capped $250K per person. Single flat rate, no uplifts; discretionary grant subject to Film/TV Fund availability.
Minimum spend: $500,000 QTE per project/episode
- 25%
TEC Scoring Incentive (25% Grant)
25% of Qualified TN Expenditures on original score production only (studio, musicians, mixing/mastering, equipment; resident wages first $50K per person). Narrow-eligibility: separate scoring program, not an uplift to the production grant. Min $50K primary / $25K secondary markets; $500K rebate cap per company per year.
Minimum spend: $50,000 primary markets / $25,000 secondary markets
The rule to remember
The rate multiplies PAYROLL, not spend. Confirmed twice at primary source: TEC's F&E page and the TN Dept of Revenue Franchise & Excise Tax Manual (June 2025) p.433, citing Tenn. Code Ann. 67-4-2109(j) and 2021 Public Chapter 70. Carryforward is 25 years, not the 15 TEC publishes (2023 Public Chapter 377). Wrapbook does NOT make the common misreading here and agrees with us.
Common questions
- What is the Tennessee film tax incentive rate?
- Tennessee offers 40% to 50% on qualified in-state spend through the ScriptTN Tax Credit. It is a non-transferable credit. Only usable against your own liability in that state. For most independent productions that is worth close to nothing.
- What is the minimum spend for the Tennessee film incentive?
- $500K scripted film/TV; $100K non-scripted/games/animation/commercials; $50K post. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
- Is the Tennessee film incentive transferable or refundable?
- Neither transferable nor refundable, which limits its value to productions with in-state tax liability.
Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.
Compare with
Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.
District of Columbia
21%up to 50%RebateOntario
35%up to 45%Refundable creditWashington
30%up to 45%Cash grantMissouri
20%up to 42%Transferable credit
STAY CURRENT
Tracking changes to this program?
We re-verify Tennessee against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.