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Tennessee film tax incentives

Hybrid programUp to 25%

Tennessee offers a 25% hybrid program. Minimum qualifying spend is $200,000.

At a glance

Program type
Hybrid program
Base rate
25%
Minimum spend
$200,000
Annual program cap
No annual cap listed
Per-project cap
No per-project cap listed
Refundable / transferable
Neither
Application required
Yes
CPA audit required
Not specified

Caps and thresholds

Cash rebate projects generally must exceed $200K.

Estimate your credit

Green Room's free estimator applies Tennessee's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.

Other states to compare

Source. NCSL State Film and Television Incentive Programs (via 50-state guide) — data last verified 2026-06-17. Administered by the Tennessee Entertainment Commission.

Estimated incentive only. This is not legal, financial, or tax advice. Final eligibility and incentive value depend on official program rules, application approval, audit, qualified spend verification, and applicable law.

Rates and caps for 2026 change with state legislative sessions. Confirm current terms with the film office before committing a budget.