North Carolina Film and Entertainment Grant
North Carolina pays a 25% cash grant (rebate) on qualifying in-state spend — including resident and non-resident wages with NC withholding — after a CPA audit. No tax liability needed. Minimum qualifying spend is $1.5M for a feature; per-project caps apply ($7M feature, $15M per series season).
How the program works
- • 25% of qualifying North Carolina expenses
- Max effective rate: 25%
- • Minimum qualified spend: $1,500,000
- • Minimum qualifying spend varies by project: $1.5M feature, $500K per episode (series) or per made-for-TV movie, $250K commercial.
- • Loan-out payments qualify only if NC 4% gross-income withholding is remitted; per-person comp counts only up to $1M.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a grant. Funds are paid directly, typically after audit and compliance, subject to availability.
Per-project cap is $7M for a feature and $15M per season for a series ($250K per commercial). The ~$31M annual appropriation rolls unused funds forward, so availability is effectively healthy — confirm the current commercial pool and balance with the NC Film Office.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.