relevance Incentives glance advance

North Carolina Film Incentives

25% Rebate. 100% Better Shooting Experience.

This information has been updated as of June 15, 2018, to reflect the most recent changes made by the North Carolina General Assembly.

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 is allocated $31 million per fiscal year (Jul 1-Jun 30), with any unused funds carrying over from fiscal year to fiscal year.

The rebate, whose funding is now labeled 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

Program Summary

Incentive Type

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

Per Project Cap

$12 million per season for television series

$7 million for feature-length films (inc.made-for-tv movies)

$250,000 for commercials#

Minimum Spend

$1 million per episode average for TV series

$3 million for feature-length films

$1 million for made-for-tv movies

$250,000 for commercials#

Annual Cap

$31 million in recurring funds per 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

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

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 usuage per G.S. 143-162.2

Sunset Date

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

Legislation

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

Download a combined version of establishing legistation & modifications (as recent as June 2018)

Projects are inelegible if contain material that is "obscene," as defined in G.S. 14-190.1, or is "harmful to minors," as defined in G.S. 14-190.13.

#  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.

Contact Locations Directory App Eat Sleep Play