NORTH CAROLINA
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 | 25% Rebate |
| Labor | |
| Resident ATL | 25% |
| Resident BTL | 25% |
| Non-Resident ATL | 25% |
| Non-Resident BTL | 25% |
| Qualified Spend | |
| Spend | 25% |
Qualified expenditures include preproduction, production, and postproduction costs in North Carolina, including: goods, services, compensation and wages, fringes, per diem, living expenses and stipends. | |
| Minimum/Caps | |
| Minimum Spend | $1.5M (film); $500K (TV, per episode); $500K (made-for-TV film); $250K (commercials) |
| Project Cap | $7M(film); $15M (TV, per season); $250K (commercials) |
| Compensation Cap | $1M |
| Annual Cap | $31M |
| Application | |
Productions must first complete the "notification of intent to film" form. After verifying the production qualifies, the NC Film Office will then send a link to the formal NC Department of Commerce Film and Entertainment Grant Application. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | Yes |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: 4.5% Loan-out: 4% |
| Sunset Date | None |
North Carolina Film OfficeGuy Gaster, Director 919.447.7800 | |