Filming Incentive · United States state

North Carolina film tax incentive

North Carolina offers 25% as a cash grant (direct payment), with a minimum qualifying spend of $1.5M (features). That ranks #51 of 79 jurisdictions in this directory by base rate.

Rate

25%

Credit type

Cash Grant (direct payment)

Min. spend

$1.5M (features)

Sunset

No sunset date

Rank by base rate

#51 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

$250,000

at 25% of $1,000,000

$1,000,000 is below the published minimum of $1.5M (features). As entered, this production would not qualify, so treat the figure above as hypothetical.

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

Sunset: No sunset date

A 25% rebate funded through the North Carolina Film and Entertainment Grant, awarded at the discretion of the NC Secretary of Commerce.
The program has no sunset date and operates as an ongoing incentive.
A 6% to 8.5% sales tax exemption is available on purchases, rentals, and leases, requiring a $250,000 spend.
No location fees are charged for state-owned properties.

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 North Carolina 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)