15% Film Incentive
On August 8, 2006, Gov. Mike Easley signed into law legislation that provides for a 15% tax credit on productions over $250,000 and not exceeding a credit per project over $7.5M (on an approximately $50M in-state spend.)
Simple 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 Department of Revenue to trigger the auditing process by the North Carolina Department of Revenue.
- Receive your refundable tax credit upon completion of audit.
Downloads (.pdf)
North Carolina Film Incentives Brochure
Legislative Language (G.S. 105-130.47)
Qualifying Incentives (May 2008)
Incentive Expansion (Updated July 2008)
Questions?
Contact Aaron Syrett, Director, NC Film Office
919.733.9900
