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North Carolina Film Incentives

25% Rebate. 100% Better Shooting Experience.

This information has been updated as of October 9, 2017, to reflect changes made by the North Carolina General Assembly in 2017.

The North Carolina Film and Entertainment Grant designates $34 million in film incentives available as of July 1, 2017. These funds provide a rebate of up to 25% on qualifying expenses and purchased made by productions while in-state.

What’s more, an additional $31 million already has been designated for the 2018-2019 fiscal year, beginning July 1, 2018. This funding, now labeled recurring in the 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

Program Summary

Incentive Type

Up to 25% rebate via funds from the NC Film and Entertainment Grant

Per Project Cap

$9 million for television series per season

$5 million for feature-length films

$250,000 for commercials#

Minimum Spend

$1 million per episode average for TV 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 and 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 and Wages / Fringes / Per Diems / Living Expenses and 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

None (as of 10/9/17 via S 582 from SL 2017-212)

Enacted Bill Numbers

S 744 (SL 2014-100) - establishing legislation

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

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

#  Commercials should contact the NC Film Office before proceeding with applying for better understanding of program

Download the updated version of the Film and Entertainment Grant's guidelines.

Access the formal NC Film and Entertainment Grant application.

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