Tennessee Film and Production Insurance

TENNESSEE Tax Credits

As-Of: June 2026 | Tax Credit: 10-30% transferable (tiered)

Tennessee offers tiered transferable tax credit ranging from 10-30% on qualified in-state production expenses, with rates increasing based on production spending and criteria. The 30% maximum rate is competitive. Credits are transferable, requiring monetization at typical broker rates of 85-92 cents on the dollar. Tennessee requires pre-certification and maintains annual funding allocations. Tennessee’s locations include Nashville’s music industry character and urban settings, Memphis’ distinctive soul and blues heritage, Knoxville’s urban character, natural landscapes, and diverse terrain. Production costs are moderate-to-low. Nashville and Memphis have established film infrastructure with crews experienced in entertainment production, equipment rental facilities, and soundstage options. Post-production capacity is available. The combination of tiered transferable credits reaching 30% and Tennessee’s distinctive character makes the state attractive for music-focused productions. Nashville specifically has become increasingly important for music videos, dramas, and content leveraging the city’s unique culture. For Southeast productions with Tennessee location requirements, the tiered structure rewards larger spending.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.