Rates & additional benefits
Rebate of up to 25% on qualifying in-state expenses and purchases; annual recurring starting amount $31,000,000, with unused funds carrying over.
Production type & commercial eligibility
Commercials included. Commercials are listed as eligible productions, with a $250,000 minimum spend and $250,000 award cap; the official page advises commercials to contact the NC Film Office before applying.
Qualifying expenditure
Goods, services, compensation and wages, fringes, per diems, living expenses and stipends; qualifying expenses and purchases made in-state.
Labor & residency
First $1,000,000 of each resident and non-resident compensation qualifies; 4% withholding applies for out-of-state loan-outs.
Application timing
Complete the NC Film Office notification-of-intent-to-film form first; formal applications may be submitted up to 180 days before and no later than 30 days before principal photography.
Caps & funding conditions
TV/streaming series: up to $15,000,000 per season; feature-length or made-for-TV/streaming movie: up to $7,000,000; commercials: up to $250,000.
Audit requirements
Independent NC-licensed CPA audit at production cost; screen credit including an NC Film Office logo is required; obscene or harmful-to-minors material is ineligible.
Receiving the incentive
Financial rebate funded through the Film and Entertainment Grant; transferability or sale is not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.