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Incentives

Production Incentives Database

Incentive Type Rebate
Spend 25%
Above the Line Residents 25%
Above the Line Nonresidents 25%
Below the Line Residents 25%
Below the Line Nonresidents 25%
Project Criteria Feature: $3 million minimum eligible spend.
MOW: $1 million minimum eligible spend.
Television series: $1 million per episode
Commercials: $250,000

In order to be considered for a Grant Award under
the Program, the Production Company shall have secured at
least seventy-five percent (75%) of its funding prior to
submitting an Application.
Loanout Registration Required No
Loanout Withholding Yes, 4%
Annual Funding Caps 31,000,000
Project Caps 7000000
Minimum Spend 1Million-3Million
Sunset Date None
Audit Requirements
NC-licensed independent certified public accountant to perform audit at cost to the production
Getting Started
Applicant must complete a 'notification of intent to film' form. Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application. Both forms can be found at http://www.filmnc.com/grant-information.html

This grant is not administered on a first-come, first-served basis. Priority shall be given to productions that are reasonably anticipated to maximize the benefit to the State.
Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
No
Hotel Occupancy Tax Relief
Yes
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Grant award upon completion of the project submit required documentation to CPA for a compliance audit
Additional Information
Compensation Cap: the first $1 million for each resident and nonresident.

Project Caps: $12 million for television series per season;
$7 million for feature-length films (and MOW);
$250,000 for commercials

Production companies that wish to receive grant funds will be required to register to do business in the state.

For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.

There is no fee for usage of state owned property.

Last updated: 06/29/2018

Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at [email protected].