Incentives

The guidelines and policy adopted by the San Antonio City Council are available below:

• Chapter 312 Tax Abatement Guidelines(PDF, 2MB)
• Chapter 380 Guidelines(PDF, 2MB)

Please email the Economic Development Department for information on the Joint Incentive Application.

As of September 1, 2019, Tax Code Chapter 312, known as the Property Redevelopment and Tax Abatement Act, requires that a public notice be posted at least 30 days prior to the public hearing to approve any new tax abatement agreement.

To learn more about previously approved projects, please see our Active EDD Incentive Agreements.

There are no pending incentive projects at this time.

The City of San Antonio, Bexar County and two local City independent school districts (Judson ISO and San Antonio ISO) allow personal property tax exemptions for companies that deal with goods-in-transit or inventories used in the manufacturing process.

A Constitutional Amendment adopted in 1989 by the State of Texas authorized a type of property tax exemption for items classified as "Freeport Property:' Freeport Property includes various types of goods that are detained in Texas for a short period of time (175 days or less). The exemption provides a business incentive that can be used to promote the growth and expansion of businesses, particularly those engaged in logistics and distribution.

• Freeport property, by definition, includes goods, wares, merchandise and certain aircraft and aircraft parts.
• Freeport property does not include oil, natural gas and other petroleum products.

For more information, please visit the Texas Comptroller's website.

JETI was created with the passage of House Bill 5 (88th Legislature, Regular Session) and aims to help Texas stay competitive by attracting new jobs and investment to the state.

The JETI program enables a company, school district and Governor’s office to enter into an agreement for a 10-year school district maintenance and operations (M&O) tax appraised value limitation pursuant to statutorily mandated job creation and investment minimums.

To learn more about the JETI program, please visit the State of Texas Comptroller’s webpage.

A private business, business consortium or trade union in need of workforce training and funding assistance can rely on an experienced network of partners for guidance along the Skills Development Fund path.

The Skills Development Fund is a customized job-training program that provides training dollars for Texas businesses and workers through state-funded skills grants. Its goal is to ensure that the workforce stays up-to-date and competitive and that new workers are trained with the skills that the industry requires.

Administered by the Texas Workforce Commission (TWC), success is achieved through collaboration among:

• businesses
• public community and technical colleges
• local workforce development boards
• economic development partners

Together, under the Skills Development Fund program, businesses gain a more highly trained workforce, workers upgrade their skills and the Texas economy is strengthened.

For more information, please visit the Texas Workforce Commission website.

An Enterprise Zone Project (EZP) is an economic development tool that allows the community to partner with the State to offer a package of local and state tax and regulatory benefits to assist businesses seeking to locate, expand or retain jobs in economically distressed areas.

The Economic Development Department considers nominations for the program via the Joint-Incentive Application. To speak to staff about this process, please contact us.

Within the City of San Antonio, all census tract block groups in which at least 20% of the residents have an income at or below 100% of the federal poverty level now qualify as State Enterprise Zone Project areas. In addition, the area encompassing the City’s Federal Empowerment Zone (EZ) qualifies as a State Enterprise Project Zone. 

This area includes three EZP developable sites:

• Port San Antonio
• Brooks City-Base
• Fredericksburg Road Business Corridor

City Council must nominate companies for Enterprise Zone Project designation, and the State of Texas must approve each designation. A company located within a State Enterprise Project Zone is eligible to apply for designation.

For additional information, please visit the State of Texas Office of the Governor's webpage.

The Texas Enterprise Fund (TEF) awards "deal-closing" grants to companies considering a new project for which one Texas site is competing with other out-of-state sites. The fund serves as a performance-based financial incentive for those companies whose projects would contribute significant capital investment and new employment opportunities to the state’s economy.

To learn more about the TEF, please visit the Texas Economic Development & Tourism Office's webpage.

As a city committed to maximizing its presence in the global economy, San Antonio is an ideal location for businesses interested in increasing their import and export power. With its engagement in international programs and its optimal geographic location, the City provides a wide array of business opportunities, enhanced by its FTZ designation.

Visit our webpage to find more information on FTZ 80.

The Opportunity Zones investment tool is a federal tax incentive established by the Tax Cuts & Jobs Act of 2017 to foster economic inclusive growth by encouraging long-term investment of unrealized capital gains in designated opportunity zones (census tracts) in exchange for deferment and reduction of capital gains taxes. All investments seeking to benefit from the tax advantages of opportunity zones must be made through creation of a Qualified Opportunity Fund (certified by the IRS).

Qualified Opportunity Funds can invest in a multitude of eligible real estate and operating business projects. Please refer to the resources below for more information.

• IRS Frequently Asked Questions
• U.S. Department of the Treasury: Regulations released April 17, 2019
• Economic Innovation Group
• Housing and Urban Development Map