North Carolina

Notify the NC Film Office/Department of Commerce of the intent to apply for the rebate; submit a formal application to the Commerce Financial Center before starting principal photography in North Carolina; secure at least 75% of funding prior to submitting an application; begin principal photography in North Carolina within 180 days of receiving confirmation of the rebate award; meet the minimum spending requirement of at least $1.5 million in qualifying expenses for a feature film; $500,000 for a movie made for television/streaming; $500,000 average per episode for a television/streaming series; or $250,000 for a commercial; and supply a final picture-locked version of the project to the film office.

Qualified spend includes goods and services leased or purchased in the state that are directly related to preproduction, production, and postproduction; the first $1 million of compensation paid directly or indirectly to each resident and nonresident on which North Carolina withholding tax has been remitted to the Department of Revenue (DOR); employee fringe contributions; and per diem, stipends, and living allowances paid for work done in the state. Payments made to a loan out company for services provided in North Carolina are subject to 4% withholding. Qualified spend does not include costs for financing, bonding, and insurance coverage related to the production.

This program is not administered on a first-come, first-served basis. Priority will be given to productions that are reasonably anticipated to maximize the benefit to North Carolina as determined by factors specified in the program statute. North Carolina offers a rebate (grant) of up to 25% of qualifying expenses. The maximum rebate a project may earn is capped at $7 million for a feature-length film and movie made for television, $15 million for a single season of a television/streaming series, or $250,000 for a commercial. For a television pilot, the pilot itself will count as one season. Applications for the incentive awards are reviewed at least once a month. End credits must include the phrase “Filmed in North Carolina,” a logo provided by the North Carolina Film Office, and an acknowledgment of the regional film office responsible for the geographic area in which the production was filmed. Once the Department of Commerce determines the appropriate performance criteria have been met, payment will be issued within 30 days.