Incentives 

25% TAX CREDIT

Qualifying productions that spend at least $250,000 in North Carolina will receive a 25%
tax credit on in-state spending for goods, services, and labor. The maximum tax credit is $20 million per project.

Productions eligible for the tax credit include feature films (theatrical or straight to DVD), television series, episodes, movies, or miniseries, commercials (excluding sporting events, news, and political advertising), and animation productions.

 

Procedure for claiming the incentive: 

• Complete the Intent to Film form and submit it the NC Film Office.
• Complete your production in NC.
• Once the production has wrapped in NC, submit the one-page form NC-415 to the NC Department of Revenue to begin the auditing process.
• Receive your refundable tax credit upon completion of the audit.