Local incentive · Tennessee

Non-Transferable & Non-Refundable Tax Credit

Tax Credit production incentives

Tax Credit (Tennessee) offers a non-transferable, non-refundable tax credit. Qualified spend earns 9.25-9.75%. Minimum spend is $500,000.

Headline rates

Qualified spend
9.25-9.75%*
ATL resident
40-50%
ATL non-resident
40-50%
BTL resident
40-50%
BTL non-resident
40-50%

Program details

Minimum spend
$500,000*
Funding cap
None
Per-project cap
None
Loan-out registration
No
Loan-out withholding
No
CPA audit required
Yes
Screen credit required
Yes
Compensation cap
$1,000,000 for residents and non-residents
Sunset date
None

A *, †, or + on a figure means conditions apply (uplifts, tiers, or funding rules). Confirm the specifics with the relevant film office.

Qualifying productions

AnimationScripted TVSoundtrackFeature FilmMiniseries

Incentive figures are summarized from public program materials and are illustrative only. Programs, rates, caps, and funding change frequently — always confirm current details with the state's film office before budgeting your production.

Put your incentive to work on set.

Dolly gives every department a card linked to your budget, so qualified spend is tracked and reconciled as it happens.

& get cards to your crew in less than 2 days.