Rates & additional benefits
The Maryland Small Film tax credit is up to 28% of qualified direct costs; a qualified Maryland Small Film television series is eligible for up to 30%.
Production type & commercial eligibility
Commercials not confirmed. The official Maryland page does not state whether commercials or advertising productions are eligible or excluded.
Qualifying expenditure
Qualified Maryland direct costs directly incurred by the applicant or a qualified vendor for time or use in Maryland; costs outside Maryland are excluded. Total authorized direct costs must exceed $250,000, or $25,000 for Maryland Small Films.
Labor & residency
At least 50% of principal photography must occur in Maryland. Compensation to an individual above $500,000 is excluded under the stated rule; no general resident/non-resident, ATL/BTL, loan-out, or withholding rule was stated.
Application timing
The application for qualification must be submitted before any work begins in Maryland; the page states first-come-first-served processing for FY 2027, principal photography within 120 days of the Letter of Qualification, and a final application no later than 180 days after completion.
Caps & funding conditions
For FY 2027, Maryland is limited to certifying $12,000,000 in tax credits. The Maryland Small Film TV-series tier has a maximum of $125,000 per project.
Audit requirements
For total authorized direct costs over $250,000, an independent third-party auditor’s report is required and the draft engagement letter must be approved before the end of principal photography. Small films require receipts and proof of payment. A Maryland promotional logo/link is required for a feature film or TV series.
Receiving the incentive
The credit is refundable: excess over Maryland income tax liability is refundable. The page states that claims are filed electronically; transferability was not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.