25% Rebate

(this information has been updated as of 03/14/17 to reflect changes made by the NC General Assembly in 2015 and an update to the program's guidelines in 2017)

As of January 2015, North Carolina has implemented a new Film and Entertainment Grant program. Funds from the Grant will serve as a rebate of up to 25% on qualified expenses/purchases of productions.

In September 2015, the North Carolina General Assembly, as part of the state's budget that was signed by the Governor, made modifications to the NC Film and Entertainment Grant's establishing statute increasing the amount of money available as well as making changes to the amount of in-state spending required by productions and maximum amount of funds that can be given per production.


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

$30 million per fiscal year (FY begins July 1)

Qualified Labor

First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4%


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


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 for fiscal years 2015/16 & 2016/17 so far

Enacted Bill Numbers

S 744 (SL 2014-100) - establishing legislation

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

Click here to download a combined version of 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.