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25% Rebate

(this information has been updated as of 07/10/17 to reflect changes made by the NC General Assembly in 2017)

As of January 2015, North Carolina transitioned to a grant/rebate program. Funds from the NC Film and Entertainment Grant will serve as a rebate of up to 25% on production's qualified expenses/purchases in-state.

In June 2017, funds to the Film and Entertainment Grant were made recurring (starting with the 2017-18 fiscal year), with allocations set for the next two fiscal years as indicated below.

 

Summary of North Carolina Grant Program

Incentive Type

Grant with up to 25% rebate

Per Project Cap

$9 million for television series per season

$5 million for feature-length films

$250,000 for commercials

Minimum Spend

$1,000,000 per episode (avg) for television series

$5 million for feature-length films

$250,000 for commercials

Annual Cap

$34 million* for 2017-18 fiscal year                     (*$15M allocation + $19M roll-over)

 

$31 million in recurring funds for 2018-19 fiscal year

 

NOTE:  NC Fiscal Year runs July 1-June 30

Qualified Labor

First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4%

Audit

NC-licensed independent certified public accountant to perform audit at cost to the production

Screen Credit Required

Yes, including a logo to be supplied by NC Film Office

Qualifying Expenses

Goods / Services / Compensation & Wages / Fringes / Per Diems / Living Expenses & Stipends

Qualifying Productions

Episodic Television Series / Television Mini-Series / Movies of the Week / Feature Films / Direct-to-Video / Reality Television / Commercials / Documentaries / Animation Productions / Webisodes

Application

First, complete the NC Film Office's "notification of intent to film" form, then the formal NC Department of Commerce Film and Entertainment Grant Application

State-Owned Property

Fee-free usage

Sunset Date

The Grant expires July 1, 2020.

However funds have only been allocated by the NC General Assembly through the 2018-19 fiscal year.

Enacted Bill Numbers

S 744 (SL 2014-100) - establishing legislation

H 97 (SL 2015-241) - modification to establishing legislation

Click here to download a combined version of legislation (includes changes made to 2014's establishing bill during 2015 session)

 

Click here to read/download the updated version of the Film and Entertainment Grant's guidelines.

Click here to access the formal NC Film and Entertainment Grant application.

25% Rebate

(this information has been updated as of 07/10/17 to reflect changes made by the NC General Assembly in 2017)

As of January 2015, North Carolina transitioned to a grant/rebate program. Funds from the NC Film and Entertainment Grant will serve as a rebate of up to 25% on production's qualified expenses/purchases in-state.

In June 2017, funds to the Film and Entertainment Grant were made recurring (starting with the 2017-18 fiscal year), with allocations set for the next two fiscal years as indicated below.

 

Summary of North Carolina Grant Program

Incentive Type

Grant with up to 25% rebate

Per Project Cap

$9 million for television series per season

$5 million for feature-length films

$250,000 for commercials

Minimum Spend

$1,000,000 per episode (avg) for television series

$5 million for feature-length films

$250,000 for commercials

Annual Cap

$34 million* for 2017-18 fiscal year                     (*$15M allocation + $19M roll-over)

 

$31 million in recurring funds for 2018-19 fiscal year

 

NOTE:  NC Fiscal Year runs July 1-June 30

Qualified Labor

First $1 million of each resident & nonresident qualify

Loan Out Withholding

Yes. 4%

Audit

NC-licensed independent certified public accountant to perform audit at cost to the production

Screen Credit Required

Yes, including a logo to be supplied by NC Film Office

Qualifying Expenses

Goods / Services / Compensation & Wages / Fringes / Per Diems / Living Expenses & Stipends

Qualifying Productions

Episodic Television Series / Television Mini-Series / Movies of the Week / Feature Films / Direct-to-Video / Reality Television / Commercials / Documentaries / Animation Productions / Webisodes

Application

First, complete the NC Film Office's "notification of intent to film" form, then the formal NC Department of Commerce Film and Entertainment Grant Application

State-Owned Property

Fee-free usage

Sunset Date

The Grant expires July 1, 2020.

However funds have only been allocated by the NC General Assembly through the 2018-19 fiscal year.

Enacted Bill Numbers

S 744 (SL 2014-100) - establishing legislation

H 97 (SL 2015-241) - modification to establishing legislation

Click here to download a combined version of legislation (includes changes made to 2014's establishing bill during 2015 session)

 

Click here to read/download the updated version of the Film and Entertainment Grant's guidelines.

Click here to access the formal NC Film and Entertainment Grant application.

New Hanover County Cucalorus EUE Screen Gems Studios
New Hanover County Cucalorus EUE Screen Gems Studios