MARYLAND
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 28%-30% Refundable Tax Credit |
| Labor | |
| Resident ATL | 28% |
| Resident BTL | 28% |
| Non-Resident ATL | 28% |
| Non-Resident BTL | 28% |
| Labor Uplifts | 2% (max 30%) on total direct costs for a TV series |
| Qualified Spend | |
| Spend | 28% |
Direct costs include total costs incurred in the state of Maryland that are necessary to carry out production activity. All goods and services must be provided by a qualified vendor. Click here for a list of Direct Costs. | |
| Spend Uplifts | 2% (max 30%) on total direct costs for a TV series |
| Minimum/Caps | |
| Minimum Spend | $250K; $25K (small films) |
| Minimum Filming Days | 50% of principal photography must occur in Maryland |
| Project Cap | $10M |
| Compensation Cap | $500K (if threshold is reached, no compensation for the individual is qualified) |
| Annual Cap | $15M |
| Application | |
Productions must submit an Application for Qualification (and all required materials) before beginning any film production activity in the state. Productions must submit an Application for Final Tax Credit Certification within 180 days of completion of all film production activity in the state. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: 2% - 5.75% Loan-out: 2% - 5.75% |
| Sunset Date | None |
| Additional Information |
|
Maryland Film OfficeJack Gerbes, Director 410.767.6343 | |