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Tom is a filmmaker, producer, and marketing specialist based in Los Angeles.
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.
From the shores of the mighty Mississippi River to the mist-hung majesty of the Great Smoky Mountains, Tennessee offers filmmakers a sweeping and cinematic canvas.
The state’s breathtaking natural beauty finds a perfect compliment in Tennessee’s rich cultural and architectural topography. From Memphis’s blues-soaked Beale Street to the booming honky tonk of Nashville’s Broadway, you’ll find that Tennessee’s neon-lit skylines are alive with energy, charm, and Southern hospitality.
Tennessee also enjoys four distinct seasons and a generally mild climate, providing productions flexibility throughout the year. With such diverse landscapes, Tennessee can encompass every mood and setting and can double for nearly anywhere.
And with no state income tax and lower-than-average production costs, Tennessee is also an affordable choice. Factor in the Tennessee film incentive program, it’s easy to see how your production budget can stretch further here.
That’s why so many projects choose to film in the Volunteer State. Classic films including The Firm, The Green Mile, and Walk the Line have all made the most of Tennessee’s locations, while television hits like Nashville, Young Rock, and 1883 also have found a home in the state. These projects highlight Tennessee’s ability to support productions of every size, from intimate dramas to major studio releases.
With its mix of natural beauty, cultural landmarks, affordability, and production-friendly infrastructure, Tennessee stands ready to play a starring role in your next project.
Like many states, Tennessee introduced production incentives to stay competitive and strengthen its local economy. In the early 2000s, as film and television projects flocked to states with generous tax credits and rebates, Tennessee recognized the need to create its own program to keep productions within its borders.
In 2006, lawmakers passed the Visual Content Act, establishing a dedicated fund to provide incentive grants for film, television, and other screen projects. This move marked the beginning of Tennessee’s commitment to supporting its entertainment industry through financial incentives.
Administered now by the Tennessee Entertainment Commission, the incentive has continued to evolve over the years. Most notably, in 2018, the program expanded to provide grants for animation and music scoring projects, reflecting Tennessee’s deep roots in music and growing role in multimedia production.
Today, Tennessee film incentives are a cornerstone of the state’s strategy to attract high-profile projects, foster local talent, and fuel its creative economy. By blending financial savings with the state’s cultural and geographic advantages, Tennessee has positioned itself as a serious contender in the national production landscape.
At the heart of Tennessee’s program is the Tennessee Entertainment Commission Production Incentive, which offers productions a 25% grant on qualified in-state expenditures.
Unlike tax credits, which require productions to file returns with the state, Tennessee’s incentive functions as a rebate. That means approved productions receive funds directly.
Wrapbook’s VP of Sales and Production Incentives, Ryan Broussard, puts it simply: rebates are like “buckets of cash” available to productions that meet the program’s requirements.
And Tennessee’s rebate is designed to cover a broad range of costs, from goods and services purchased in Tennessee to eligible payroll expenses.
In order to qualify for Tennessee film incentives, projects must meet certain spending thresholds. For feature films and television pilots, the minimum in-state spend is $200,000. For scripted television series, productions need to spend at least $500,000 per episode.
The program is backed by an annual fund of $8 million, with no per-project cap. That means the Tennessee film incentive can scale to support productions of all sizes, from indie features to multi-episode television runs.
Tennessee’s incentive program is open to a wide range of projects. Eligible productions include:
Unscripted producers should take note: most reality TV, game shows, talk shows, docuseries, and documentary features are not eligible for Tennessee film incentives.
Exceptions can be made if a project is determined to be in the interest of the state, so reach out to the Tennessee Entertainment Commission if you're considering bringing an unscripted production to the Volunteer State.
So what expenses qualify for Tennessee production incentives? In short, quite a lot!
Tennessee makes planning for a film grant fairly straightforward. All payroll for Tennessee residents, whether above-the-line or below-the-line, is eligible for a 25% grant.
The same 25% applies to qualified production spending, which includes everything from equipment rentals and location fees to props, wardrobe, and other goods or services purchased through Tennessee vendors.
Nonresident payroll typically doesn’t qualify, but there can be flexibility. With approval from the Tennessee Entertainment Commission, certain nonresident labor expenses may be eligible. However, only the first $250,000 in gross wages, salaries, fees, per diem and fringe benefits paid to nonresidents can qualify if nonresident payroll expenses are approved by the Commission.
Similarly, payroll expenditures for residents are also capped. For residents, only the first $500,000 in gross wages, salaries, fees, per diem and fringe benefits will qualify for a grant.
To unlock the full benefits of Tennessee’s program, productions need to follow a few important rules.
First, all qualified expenditures must be incurred within 12 months of the effective date listed in the Grant Contract issued by the Tennessee Entertainment Commission.
For Tennessee residents working on the production, a Declaration of Residency (Form B) must be completed to verify eligibility. If your production will be paying loan-outs, those entities must be registered Tennessee vendors in order for payments to qualify.
As your project nears final cut remember the program requires productions to acknowledge the support received from the state. You must include the official “Filmed in Tennessee” logo, provided by the Tennessee Entertainment Commission, in your project’s end credits. The logo can be static or animated, but it has to be there.
After principal photography wraps, productions must also publish a creditor notice in a local newspaper once a week for three consecutive weeks. This gives the public an opportunity to file any claims before the grant is finalized.
Finally, to claim the grant, every production must undergo an independent audit performed by a licensed CPA hired by the production company. The audit must follow a specific set of Agreed Upon Procedures provided by the Tennessee Entertainment Commission and be submitted within 18 months of the Grant Contract’s effective date, unless an extension is approved.
The Agreed Upon Procedures for the audit, as well as more information about all these requirements, can be found in the Commission’s Tennessee film incentive program guidelines.
By meeting these requirements, productions can ensure smooth processing of their Tennessee film incentive and avoid unnecessary delays.
If you’re interested in applying for Tennessee film incentives, start by reaching out to the Tennessee Entertainment Commission. When applying to the program, producers must first meet with the Commission, discuss their project, and review the program’s requirements.
Applications should then be submitted at least four months before filming begins. This lead time gives the state ample opportunity to evaluate proposals and determine eligibility.
Once approved, the Commission will issue a Certificate of Conditional Eligibility, and productions will then enter into a Grant Contract with the Tennessee Department of Economic and Community Development within about two weeks. From there, principal photography must begin within 120 days of the contract’s effective date.
One important note: Tennessee film incentives are not awarded on a first-come, first-served basis. Instead, grants are allocated at the discretion of the Commission and the Department, which evaluate projects based on their potential economic impact and alignment with the state’s goals.
By following these steps and planning ahead, productions can set themselves up to take full advantage of Tennessee’s film incentive program.
Yes! Beyond the primary rebate, Tennessee also offers additional incentives that make the state even more appealing.
Tennessee provides a qualified production tax credit that can be applied against up to 50% of franchise and excise tax liability. This credit is available to applicants engaged in qualified production activities and can be earned on compensation paid for work performed in Tennessee.
On top of that, productions may apply for a point-of-purchase sales tax exemption on taxable goods and services used in connection with a qualified production. That means significant savings on the everyday expenses that add up quickly during a shoot.
Tennessee also stands out with its Music Scoring Grant, which was first established in 2018.
The Music Scoring Grant offers a 25% rebate for qualifying scoring projects. In order to be eligible, scoring projects must spend at least $50,000 in primary markets like Nashville or $25,000 in secondary markets across the state.
By leveraging Tennessee’s world-class recording studios, skilled session musicians, and legendary music infrastructure, this grant gives productions a powerful reason to complete scoring work in-state.
From the statewide production rebate to unique offerings like the Music Scoring Grant, Tennessee gives productions the tools to stretch their budgets while tapping into an unmatched creative ecosystem.
Whether you’re prepping a feature film, producing a scripted series, or looking to score your next project, Tennessee film incentives make the state a smart and inspiring choice.
As you plan your next shoot, don’t forget to explore Wrapbook’s Production Incentive Center. With up-to-date insights, comparison tools, and expert resources, it’s the easiest way to make sure you’re getting the most out of both Tennessee film incentives and every other state you’re considering.
Tennessee’s soundtrack is the soundtrack of America. Country, blues, bluegrass, gospel, and rock ‘n’ roll all trace their roots to the Volunteer State. But Tennessee’s cultural reach goes far beyond music; it’s also a supportive and cost-effective home for motion picture production.
The state offers filmmakers a wide range of resources, from scenic backdrops and talented crews to robust Tennessee film incentives that can help keep productions local while saving producers money.
In this guide, we’ll break down everything you need to know about Tennessee film incentives. We’ll explore eligibility requirements, what types of projects qualify, how to apply, and even highlight additional perks that can make your next Tennessee shoot more affordable.
Before we begin exploring the ins and outs of the Tennessee film incentive program, let’s take a quick detour to Wrapbook’s Production Incentive Center.
This one-stop resource offers comprehensive, up-to-date insights into film tax incentives nationwide, including those in Tennessee. With the interactive State Incentive Map, you can explore programs across the country, while the Incentive Comparison Tool makes it easy to see how Tennessee stacks up against other states.
You can even tap into an AI Incentives Expert to get quick answers about the latest legislation or learn how to maximize savings in real time.
Whether you’re deciding between multiple locations or zeroing in on Tennessee, Wrapbook’s Production Incentive Center gives you the tools you need to make the smartest financial choice for your next production.
