Tennessee Film and Entertainment Incentive (F&E Incentive)
Tennessee Department of Economic and Community Development (TNECD) / Tennessee Entertainment Commission
Up to 30% of qualifying TN spend
Tennessee 25% cash rebate for production
Tennessee offers a cash rebate of up to 25% on qualified Tennessee production expenditures for film, television, commercial, and music video productions. The base rate is 25% for productions spending $500,000+ in qualifying Tennessee expenditures, with scorecard-based uplifts for rural filming, Tennessee resident hiring, and visual effects work that can push the effective rate to 30%. Productions must apply at least four months before principal photography. The program is not a first-come, first-served lottery — it is score-based and subject to available state appropriation.
- Funding type
- Grant
- Level
- State
- Amount
- 25% cash rebate on qualified Tennessee expenditures for productions spending $500,000 or more per project or per episode. Scorecard uplifts for rural filming locations, Tennessee resident labor percentage, and VFX work can raise the effective rate to 30%. No stated maximum award per project.
- Realistic amount
- A $3M Tennessee spend earns approximately $750,000 at the base 25% rate. Productions with strong rural location use and…
- Deadline
- Must apply at least four months before the start of principal photography. Rolling applications reviewed by TNECD Grants Committee.
- Status
- active
- States
- TN
- Payment model
- reimbursement
Who qualifies
- For-profit production companies producing feature films, television series, commercials, music videos, or documentaries
- Minimum $500,000 in qualified Tennessee expenditures per project or per episode
- Productions must apply at least 4 months before principal photography begins
- Productions must enter a Grant Contract with TNECD upon approval from the Grants Committee
- Qualified Tennessee expenditures include Tennessee resident payroll and Tennessee vendor spend
- Tennessee has a strong music industry base — music video productions are explicitly eligible
- Rural filming, Tennessee resident labor percentage, and VFX performed in Tennessee can earn scorecard uplifts
Hard requirements
- Must be incorporated
- Restricted to industry: film, television, commercial, music video, or media production
- Minimum project size: $500,000
What it covers
Eligible expenses
- Tennessee resident payroll for production and post-production services performed in Tennessee
- Tennessee vendor purchases and equipment rentals
- Tennessee location fees and facility rental
- Post-production and visual effects work performed in Tennessee studios
- Music recording sessions at Tennessee studios (relevant for music video productions)
Ineligible expenses
- Development costs, script acquisition, and story rights
- Costs incurred outside Tennessee
- Marketing and distribution costs for the completed project
- Labor costs for non-Tennessee-resident workers performing work outside Tennessee
How to apply
-
1
Submit application (at least 4 months before principal photography)
Contact the Tennessee Entertainment Commission and file the F&E Incentive application. Include production type, budget breakdown, projected Tennessee expenditures, planned shoot schedule, and estimated Tennessee resident labor ratios.
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2
Grants Committee review and contract
TNECD's Grants Committee reviews the application and scorecard. Approved productions enter a formal Grant Contract specifying the approved grant rate, qualifying expenditure categories, and performance milestones.
-
3
Complete production and track qualifying spend
During production, document all Tennessee-qualifying payroll and vendor expenses. Maintain separate accounting for Tennessee vs. out-of-state costs to support the final cost report.
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4
Submit final cost report and receive cash rebate
After production wraps, submit a final verified cost report to TNECD. Upon approval, the cash grant (rebate) is issued. Rebate is paid from state appropriation — typically 3–9 months post-wrap.
Industry & certifications
NAICS codes: 512110, 512120, 512191
Music video productions are explicitly eligible — an underutilized category given Nashville's music industry. The 4-month pre-production application deadline is strict; many productions miss it. Plan for it from the moment a TN shoot is committed.
Deadline & timing
The 4-month lead time is a hard requirement. Productions that apply less than 4 months before principal photography are ineligible. Award is subject to available state appropriation — early application in the state fiscal year (July 1 start) is advisable.
Related programs
Last reviewed 2026. GrantCompass is an independent funding-discovery tool and is not affiliated with any government agency. Always confirm details on the official program page.