North Carolina Film Incentives
25% Rebate. 100% Better Shooting Experience.
North Carolina offers a 25% rebate on qualifying expenses and purchases made by productions while in-state as its film incentive. The rebate is funded through the North Carolina Film and Entertainment Grant, which currently has a designated recurring starting amount of $31 million per fiscal year (Jul 1-Jun 30), with any unused funds carrying over from fiscal year to fiscal year.
The rebate, whose annual starting funding is recurring in the state budget, coupled with the recent elimination of the program's sunset date, demonstrates North Carolina’s long-term commitment to the film and entertainment industry.
An ambitious rebate package combined with experienced crews and great infrastructure are why there’s always one more reason to shoot in North Carolina. Explore more about the rebate program in the summary below, and find out what 25% back can mean for your production.
Contact the North Carolina Film Office
Up to 25% rebate via funds from the NC Film and Entertainment Grant
Per Project Cap
$15 million per season for television series
$7 million for feature-length films (inc.made-for-tv movies)
$250,000 for commercials#
$500,000 per episode average for TV series
$1.5 million for feature-length films
$500,000 million for made-for-tv movies
$250,000 for commercials#
Annual "Starting" Allocation
$31 million in recurring funds per fiscal year
NOTE: NC fiscal year runs July 1-June 30
First $1 million of each resident and nonresident qualify
Loan Out Withholding
Yes; 4% for out-of-state
Independent, NC-licensed certified public accountant to perform audit at cost to the production
Screen Credit Required
Yes, including a logo to be supplied by NC Film Office
Goods / Services / Compensation and Wages / Fringes / Per Diems / Living Expenses and Stipends
Episodic Television Series / Television Mini-Series / Movies of the Week / Feature Films / Direct-to-Video / Reality Television / Commercials# / Documentaries / Animation Productions / Webisodes
First, complete the NC Film Office's "notification of intent to film" form.
After verifying your production qualifies, the NC Film Office will then send a link to the formal NC Department of Commerce Film and Entertainment Grant Application.
Fee free usuage per G.S. 143-162.2
None (as of 10/9/17 via S 582 from SL 2017-212)
S 744 (SL 2014-100) - establishing legislation
H 97 (SL 2015-241) - modification to establishing legislation
S 257 (SL 2017-57) - changes funding to recurring (part of the state's overall biennium budget)
S 582 (SL 2017-212) - eliminates program's sunset date
S 99 (SL 2018-5) - changes minimum spend and maximum payout amounts
S 105 (SL 2021-180) - changes minimum spend requirements and raises series max rebate amount
Download a combined version of establishing legistation & modifications (as recent as June 2018, note does not specifically show sunset elmination and funds designation as recurring--2021 version coming soon)
# Commercials should contact the NC Film Office before proceeding with applying for better understanding of program
Note, as indicated above in the application section, a formal application will need to be submitted for consideration of awarding of funds from the state's film and entertainmnt grant. Access to the formal application will be given once the project's "intent to film" form has been reviewed. If a project has not done so already, a copy of the script should be shared with the NC Film Office at the time the "intent to film" form is submitted to assist in the approval process.