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:
- Complete the Intent to Film form and submit it to the North Carolina Film Office.
- Complete your production in North Carolina.
- 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.
- Receive your refundable tax credit upon completion of audit.
Qualifying Incentives (May 2008)
Incentive Expansion (July 2008)