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North Carolina Film Incentives
Spend at least $250,000: Receive a refundable tax credit of up to 25% on in-state spending for goods, services and labor. North Carolina's film production tax credit is refundable. Companies earning the credit receive a check for the full value of their refund.
Eligible film productions include theatrical, television, and direct-to-DVD features, television series, mini-series, commercials (excluding news, sporting events, and political advertising), and animation productions. The maximum tax credit for a feature film production is $7.5 million.
Spending for goods purchased or leased from a North Carolina business is eligible for the tax credit. This includes fuel, food, airline tickets, and other goods purchased in the State.
Tax incentives are paid to residents and non-residents as long as services are performed in North Carolina.
The State's 1% Sales and Use Tax for film-related purchases and rentals remains in effect for productions. Compensation and wages paid to employees for services performed in North Carolina on which withholding payments are remitted to the North Carolina Dept. of Revenue are eligible for the tax credit regardless of whether paid to residents or non-residents. The can be used in conjunction with a 15% film incentive BUT cannot be used in conjunction with the 25% film incentive.
Amounts paid to individuals who receive compensation in excess of $1 million are excluded and ineligible. Payments for per-diem, living allowances, and fringe benefits are eligible to the extent they are included in the recipient's taxable wages subject to withholding.
South Carolina Film Incentives
A production is eligible for a wage rebate up to 20% for employees. The wages of all
South Carolina residents and all South Carolina and non-resident performing artists
(including stunt performers) are eligible for this rebate. The wages of all non-residents,
including crew, are eligible for a 10% rebate up to $3500 per person. For a television series,
the wages of all non-residents are eligible for the 20% rebate. Wages for each qualifying person
must be less than $1,000,000 for the project and wages must be subject to South Carolina
withholding tax. The wage rebate is assignable.
A production is eligible for a rebate up to 30% of all goods and services purchased, rented,
or leased by the production company from a South Carolina supplier. Purchases include
everything acquired from a SC company- from airline tickets to locations.
Features, TV pilots, TV series, and commercials are eligible. The production must spend
$1,000,000 in the state to qualify for the rebates listed above. Only $250,000 must be spent to
qualify for the incentives listed below.
The production company is exempt from sales and accommodation tax at point of purchase.
No Location Fee charged for State Properties for a limited time.
South Carolina’s incentive is a cash rebate, not a tax credit involving brokers and a waiting period.
Your rebate check is cut within 30 days of our final audit. We reserve your estimated rebate funds,
assuring production that rebate funds are available.
An incentive application must be submitted BEFORE FILMING.
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