Refundable Tax Credit & Grant Information

Beginning in January 2015, North Carolina moved from offering a refundable tax credit to productions to a grant program that rebates productions up to 25% of qualified expenses/purchases.

The latest version of the grant guidelines can be downloaded by clicking here.

Funding is still available and the NC Department of Commerce will be continuing to accept applications until all funds have been allocated for the fiscal year (note:  $30M has been allocated for each fiscal year--2015-16 & 2016-17--and NC's fiscal year runs July 1-June 30).

Information about the state's previous 25% refundable tax credit remains listed as a reference for productions who had spending prior to January 1, 2015 and do not intent to apply that spending towards the new grant program.



Incentive Type

25% refundable tax credit  (good on qualified spending thru 2014)

Grant  that rebates up to 25% rebate

Per Project Cap

$20 million (television series are not subject to per project cap)

$9 million for video television series per season

$5 million for feature films

$250,000 for commercials

Minimum Spend


$1 million (avg) per episode for television series

$5 million for feature  films

$250,000 for commercials

Annual Cap

No cap $30 million

Qualified Labor

First $1 million of each resident & nonresident qualify First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4% Yes. 4%


North Carolina pays for the audit NC-licensed independent certified public accountant to perform audit at cost to the production

Screen Credit Required

Yes Yes, including a logo to be supplied by NC Film Office

Qualifying Expenses

Goods / Services / Compensation & Wages / Production-Related Insurance / Fringes / Per Diems / Living Expenses & Stipends Goods / Services / Compensation & Wages / Fringes / Per Diems / Living Expenses & Stipends

Qualifying Productions

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

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


File Intent to Film online form prior to start of production
Complete online application for review (updated application and guidelines currently being finalized)*

State-Owned Property

Fee-free usage Fee-free usage

Sunset Date

January 1, 2015

June 30, 2020

(note funds have only been allocated to date for fiscal years 2015/16 and 2016/17)

Enacted Bill Numbers

H 1973 (SL 2010-147); H 713 (SL 2010-89); S847 (SL 2012-194) S 744 (SL 2014-100); H 97 (SL 2015-241)


Click here to download our information booklet and learn more about the 25% refundable tax credit (set to sunset on January 1, 2015)

Click here to download the 2015 Updated Grant Guidelines