North Carolina provides for a full 15% tax credit on productions over $250,000 and not exceeding a credit per project of $7.5 million (on an approximately $50 million in-state spend).

Download the North Carolina Film Incentive (PDF) that includes an overview of the program, frequently asked questions (FAQ), and the legislative language.

Steps towards claiming your 15% tax credit:

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


Updated bulletins:

Qualifying Incentives (May 2008)
Incentive Expansion (July 2008)