Filming Incentive · United States state

Maryland film tax incentive

Maryland offers 28-30% as a transferable tax credit, with a minimum qualifying spend of $250,000 ($25,000 small film). That ranks #31 of 79 jurisdictions in this directory by base rate.

Rate

28-30%

Base / ceiling

28% / 30%

Credit type

Transferable Tax Credit

Min. spend

$250,000 ($25,000 small film)

Annual cap

$12M in FY 2027

Rank by base rate

#31 of 79

Checked against official sources 23 July 2026

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

Estimated credit

$280,000 – $300,000

28% base, up to 30% with uplifts of $1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

Annual cap: $12M in FY 2027

A refundable income tax credit of up to 28% of qualifying direct costs, rising to 30% for a television series.
The Department of Commerce may certify no more than $12 million in credits in FY 2027 (1 July 2026 to 30 June 2027).
At least 50% of principal photography must occur in the state.
Final tax credit certification must be applied for no later than 180 days after all film production activity in the state completes.

Sources

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.

How Maryland compares

Other U.S. states in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Puerto Rico	40% on expenses + 20% on non-resident crew	Transferable Tax Credit (Act 27)	None specified
California	35% base (up to 45% with uplifts)	Refundable (90% paid over 5 years)	$1M qualified California spend
Illinois	35% (resident/vendor/post); 30% non-resident labor (max 13)	Transferable Tax Credit	$100,000 (30+ min); $50,000 (under 30 min)
Georgia	30%	Transferable Tax Credit	$500,000
Iowa	30%	Rebate (direct payment)	$500,000 qualifying Iowa spend; $1M total budget
Kentucky	30-35%	Refundable Tax Credit	$250,000 (film/TV) / $20,000 (docs/Broadway)
New Jersey	30% standard; up to 35-40% with studio partner bonus	Transferable Tax Credit (state purchase at 95% for 2026+ approvals)	$1,000,000 (film); $2,000,000 (digital media)
New York	30% base (40% upstate counties)	Fully refundable	$1M qualified NY spend ($500K upstate)