North Carolina Production Tax Incentives

Overview

  • North Carolina offers a 25% grant on goods and services leased or purchased in NC and on wages, subject to withholding, for labor performed in state (up-to $1M/person).
  • Projects must apply within 30 days prior to the start of principal photography and have 75% of funding secured at the time of application. Applications are reviewed within 30 days.
  • Principal photography must begin within 180 days of receiving application approval. The program gives priority to productions that are reasonably anticipated to maximize the benefit to North Carolina.

Eligible project types: Animation, commercials, documentaries, feature films, pilots, reality TV, scripted TV

Incentive details

Type
Grant
Rate
Uplift(s)
None
Annual Cap
$31M
Project Cap
$15M (TV & streaming per season), $7M(films, including made for TV), $250K (commercials)
Compensation Cap
$1M
Eligible Expenses
Goods & services leased or purchased in North Carolina and the first $1M in compensation paid to each resident and non-resident subject to NC withholding. Goods with a purchase price of $25K+, the amount that can qualify is the purchase price less the fair market value of the goods at the time production has completed.
Additional Info

Requirements

Minimum Spend
$500K (TV & streaming per episode average), $1.5M (feature films), $500K made for TV/streaming movies), $250K (commercials)
Local Hire Requirement
30% of the episodes in a specific season must be filmed in NC
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
4% (out of state loanouts)
Application Timing
Productions submit an online "intent to film notification", if the production qualifies , NCFO will then send a link to the formal application. Applications can be submitted up-to 180 days in advance of, and must be submitted no later than 30 days prior to, the start of principal photography. Applications are reviewed within 30 days.
Audit
CPA audit required.

How to Apply

Application
Application Timing
North Carolina Film Office

GUY GASTER, DIRECTOR, 919-447-7800, GUY@FILMNC.COM
Welcome to www.filmnc.com

Helpful Links

NC Film Grant Guidelines Revised 08.08.2023.pdf
G.S. 143B-437.02A
FilmNC_Brochure_March 2024.pdf

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