North Carolina Film Incentive

The North Carolina Film Council and the state’s film community have worked with the governor and state legislators to create a financial incentives plan to encourage film and television production in the state. On August 8, 2006, Gov. Mike Easley signed into law legislation that provides for a full 15% tax credit on productions over $250,000, and not exceeding a credit per project over $7.5 million (on an approximately $50m in-state spend).Download the North Carolina Film Incentives brochure (PDF) that includes an overview of the program, frequently asked questions (FAQ), and the legislative language.

Here are the simple steps towards claiming your 15% tax credit:

1. Complete the Intent to Film form and submit it to the North Carolina Film Office.
2. Complete your production in North Carolina.
3. Once the production has wrapped in North Carolina, submit the one-page form NC-415 to trigger the auditing process by the North Carolina Department of Revenue.
4. Receive your refundable tax credit upon completion of audit.

Have questions? Please call Aaron Syrett at the North Carolina Film Office.