25% Rebate

(this information has been updated as of 07/10/17 to reflect changes made by the NC General Assembly in 2017)

As of January 2015, North Carolina transitioned to a grant/rebate program. Funds from the NC Film and Entertainment Grant will serve as a rebate of up to 25% on production's qualified expenses/purchases in-state.

In June 2017, funds to the Film and Entertainment Grant were made recurring (starting with the 2017-18 fiscal year), with allocations set for the next two fiscal years as indicated below.

 

Summary of North Carolina Grant Program

Incentive Type

Grant with up to 25% rebate

Per Project Cap

$9 million for television series per season

$5 million for feature-length films

$250,000 for commercials

Minimum Spend

$1,000,000 per episode (avg) for television series

$5 million for feature-length films

$250,000 for commercials

Annual Cap

$34 million* for 2017-18 fiscal year                     (*$15M allocation + $19M roll-over)

 

$31 million in recurring funds for 2018-19 fiscal year

 

NOTE:  NC Fiscal Year runs July 1-June 30

Qualified Labor

First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4%

Audit

NC-licensed independent 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

Qualifying Expenses

Goods / Services / Compensation & Wages / Fringes / Per Diems / Living Expenses & Stipends

Qualifying Productions

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

Application

First, complete the NC Film Office's "notification of intent to film" form, then the formal NC Department of Commerce Film and Entertainment Grant Application

State-Owned Property

Fee-free usage

Sunset Date

The Grant expires July 1, 2020.

However funds have only been allocated by the NC General Assembly through the 2018-19 fiscal year.

Enacted Bill Numbers

S 744 (SL 2014-100) - establishing legislation

H 97 (SL 2015-241) - modification to establishing legislation

S 257 (SL 2017-57) - makes funds recurring and establishes latest funding level

Click here to download a combined version of establishing & modification legislation (includes changes made to 2014's establishing bill during 2015 session)

 

Click here to read/download the updated version of the Film and Entertainment Grant's guidelines.

Click here to access the formal NC Film and Entertainment Grant application.