North Carolina Film Incentives
25% Rebate. 100% Better Shooting Experience.
North Carolina offers a 25% rebate on qualifying expenses and purchases made by productions while in-state as its film incentive. The rebate is funded through the North Carolina Film and Entertainment Grant, which currently has a designated recurring starting amount of $31 million per fiscal year (Jul 1-Jun 30), with any unused funds carrying over from fiscal year to fiscal year.
The rebate, whose annual starting funding is recurring in the state budget, coupled with the recent elimination of the program's sunset date, demonstrates North Carolina’s long-term commitment to the film and entertainment industry.
An ambitious rebate package combined with experienced crews and great infrastructure are why there’s always one more reason to shoot in North Carolina. Explore more about the rebate program in the summary below, and find out what 25% back can mean for your production.
Contact the North Carolina Film Office
Program Summary
Incentive Type | Up to 25% rebate via funds from the NC Film and Entertainment Grant |
Per Project Cap | $15 million per season for tv/streaming series $7 million for feature-length films (inc.made-for-tv/streaming movies) $250,000 for commercials# |
Minimum Spend | $500,000 per episode average for tv/streaming series $1.5 million for feature-length films $500,000 for made-for-tv/streaming movies $250,000 for commercials# |
Annual "Starting" Allocation | $31 million in recurring funds per fiscal year NOTE: NC fiscal year runs July 1-June 30 |
Qualified Labor | First $1 million of each resident and nonresident qualify |
Loan Out Withholding | Yes; 4% for out-of-state |
Audit | Independent, NC-licensed certified public accountant to perform audit at cost to the production |
Screen Credit Required | Yes, including a logo to be supplied by NC Film Office |
Qualifying Expenses | Goods / Services / Compensation and Wages / Fringes / Per Diems / Living Expenses and Stipends |
Qualifying Productions | Episodic Television Series / Television Mini-Series / Movies of the Week / Feature Films / Direct-to-Video / Reality Television / Commercials# / Documentaries / Animation Productions / Webisodes |
Application | First, complete the NC Film Office's "notification of intent to film" form. After verifying your production qualifies, the NC Film Office will then send a link to the formal NC Department of Commerce Film and Entertainment Grant Application. |
State-owned Property | Fee free usuage per G.S. 143-162.2 |
Sunset Date | None (as of 10/9/17 via S 582 from SL 2017-212) |
Legislation | S 744 (SL 2014-100) - establishing legislation H 97 (SL 2015-241) - modification to establishing legislation S 257 (SL 2017-57) - changes funding to recurring (part of the state's overall biennium budget) S 582 (SL 2017-212) - eliminates program's sunset date S 99 (SL 2018-5) - changes minimum spend and maximum payout amounts S 105 (SL 2021-180) - changes minimum spend requirements and raises series max rebate amount View a combined version of establishing legistation & modifications (most recently changed in June 2021) Projects are inelegible if contain material that is "obscene," as defined in G.S. 14-190.1, or is "harmful to minors," as defined in G.S. 14-190.13. |
# Commercials should contact the NC Film Office before proceeding with applying for better understanding of program
Download a quick look brochure about the rebate program (updated March 2024)
Note, as indicated above in the application section, a formal application will need to be submitted for consideration of awarding of funds from the state's film and entertainment grant. Access to the formal application will be given once the project's "intent to film" form has been reviewed. If a project has not done so already, a copy of the script should be shared with the NC Film Office at the time the "intent to film" form is submitted to assist in the approval process.
