Incentives & Benefits

Filmmakers look to North Carolina for great locations, studio space, crew, and easy access from all points of the globe. Now North Carolina helps stretch production dollars even further with a strong tax incentive program and lucrative benefits.

North Carolina's tax credit refund is as friendly to independent film budgets as it is to studio balance sheets. A minimum $250,000 in-state spend qualifies productions for a 15% tax credit. Allowing a generous $7.5 millon cap return on an average in-state spend of $50 million, North Carolina's film incentive does not deplete and is not limited by year-end deadlines. 

North Carolina adds to these savings with a 1% point-of-purchase Sales and Use Tax Exemption on all production-related purchases.  And for those desiring to join our industry service roster, North Carolina offers a Qualified Business Investment Tax Credit Program for a Qualified Business Venture (QBV) — a credit against state tax liability which can be as much as 25% of the amount invested.

Explore North Carolina's competitive incentives and benefits with the navigation menu to the left.