OKLAHOMA TEXAS

Since the pandemic, there’s been no better place to shoot a movie than Oklahoma. Many linking this to “Oklahomans’s poise in the face of calamity,” another theory has been because of Governor Kevin Stitt’s signing the Filmed in Oklahoma Act, “increasing the state’s annual funding to $30 million.” Either way––the state’s been swarmed (busy) with productions. Stillwater , August: Osage County , Reservation Dogs , To the Wonder and Killers of the Flower Moon were all filmed in Oklahoma.

Texas has a long history of film and television production and continues to maintain its reputation as a premier destination for all types of projects. With more than 210 production companies based in Texas, the state's hard-working community of crew and resources attracts U.S. and international filmmakers. Yellowstone helped put the spotlight on small Texas towns. A recently signed bill includes $200 million in funding for the Texas Moving Image Industry Incentive Program (TMIIIP), a big upgrade from the current budget's $45 million

Incentive Amount

Bonus Up to a 3% uplift for at least 25% of main crew principal photography on location in a county of less than 250,000 residents. If 25% filmed on location in a county less than 250,000 residents: 2% uplift. If 35% or more filmed on location in a county less than 250,000 residents: 3% uplift

Audit Requirements An audit by a pre-certified Oklahoma CPA is required

Application Apply no more than 1 year prior to preproduction and no less than 45 days prior to preproduction (14 days prior to post on postonly projects.)

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Film & TV & Visual Effects Projects: 5% for $250,000 but less than $1,000,000; 10% for $1,000,000 but less than $3,500,000; 20% for $3,500,000 and above

Minimum Spend 5-22.5%

Bonus

2.5% for projects which complete at least 25% of their total filming days in Underutilized or Economically Distressed Areas (UEDAs)

Application Applications will not be accepted earlier than 120 calendar days and no later than 5 p.m. Central Time, five business days prior to a project’s production start date.

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes