Refundable Tax Credit & Grant Information

Beginning in January 2015, North Carolina moved from offering a refundable tax credit to productions to a grant program that rebates productions up to 25% of qualified expenses/purchases.

The grant guidelines can be downloaded by clicking here (note that an updated version of the guidelines will be posted by mid-October).

The NC Department of Commerce is currently not accepting applications for the Film and Entertainment Grant, however, it is anticipated that the application process will re-open by late-October.

Information about the state's previous 25% refundable tax credit remains listed as a reference for productions who had spending prior to January 1, 2015 and do not intent to apply that spending towards the new grant program.



Incentive Type

25% refundable tax credit  (good on qualified spending thru 2014)

Grant  that rebates up to 25% rebate

Per Project Cap

$20 million (television series are not subject to per project cap)

$9 million for video television series per season

$5 million for feature films

$250,000 for commercials

Minimum Spend


$1 million (avg) per episode for television series

$5 million for feature  films

$250,000 for commercials

Annual Cap

No cap $30 million

Qualified Labor

First $1 million of each resident & nonresident qualify First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4% Yes. 4%


North Carolina pays for the audit NC-licensed independent certified public accountant to perform audit at cost to the production

Screen Credit Required

Yes Yes, including a logo to be supplied by NC Film Office

Qualifying Expenses

Goods / Services / Compensation & Wages / Production-Related Insurance / Fringes / Per Diems / Living Expenses & Stipends Goods / Services / Compensation & Wages / Fringes / Per Diems / Living Expenses & Stipends

Qualifying Productions

Feature Films / Direct-to-Video / Episodic Television Series / Movies of the Week / Television Mini-Series / Reality Television / Commercials / Documentaries / Animation Productions / Webisodes

Episodic Television Series / Television Mini-Series / Movies of the Week / Feature Films / Direct-to-Video / Reality Television / Commercials / Documentaries / Animation Productions / Webisodes


File Intent to Film online form prior to start of production
Complete online application for review (updated application and guidelines currently being finalized)*

State-Owned Property

Fee-free usage Fee-free usage

Sunset Date

January 1, 2015

June 30, 2020

(note funds have only been allocated to date for fiscal years 2015/16 and 2016/17)

Enacted Bill Numbers

H 1973 (SL 2010-147); H 713 (SL 2010-89); S847 (SL 2012-194) S 744 (SL 2014-100); H 97 (SL 2015-241)


Click here to download our information booklet and learn more about the 25% refundable tax credit (set to sunset on January 1, 2015)

Click here to download the 2015 Grant Guidelines (set to begin in January 2015)