North Carolina film tax incentive

What North Carolina actually pays

A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Minimum in-state qualifying spend by type: feature film $1.5M; TV/streaming series average $500K per episode; made-for-TV/streaming movie $500K; commercial $250K. Qualifying expenses: goods, services, compensation & wages, fringes, per diems, living expenses/stipends from NC sources. First $1M of each resident and nonresident's compensation qualifies. Projects with content deemed 'obscene' (G.S. 14-190.1) or 'harmful to minors' (G.S. 14-190.13) are ineligible. Awards are discretionary, at the NC Secretary of Commerce's discretion.

• Animation
• Commercial
• Miniseries
• Documentary
• Scripted TV
• Feature Film
• Streaming / SVOD
• Reality / Unscripted

Other state programs

Separate incentives North Carolinaruns alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Filmed in NC Fund

How to apply

1) Submit the NC Film Office 'Intent to Film' notification form (include a copy of the script). 2) After the Film Office verifies eligibility, they email a link to the formal NC Dept. of Commerce Film & Entertainment Grant application. 3) Application window: up to 180 days before and no later than 30 days prior to start of principal photography. 4) After production wraps, qualified spend is verified by an independent NC-licensed CPA audit (at production's cost) before the rebate is paid. Contact: NC Film Office 919-447-7800 / guy@filmnc.com.

Common questions

What is the North Carolina film tax incentive rate?

North Carolina offers 25% on qualified in-state spend through the Film & Entertainment Grant Fund. It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

What is the minimum spend for the North Carolina film incentive?

$1.5M feature; $500K/episode TV series; $500K MOW; $250K commercial. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the North Carolina film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.