25% Rebate

As an ongoing film incentive with no sunset date, the North Carolina Film and Entertainment Grant has allocated a $31 million grant per fiscal year (July 1-June 30) for a 25% recurring rebate on qualified expenses and purchases/rentals made by productions while filming in the state. To qualify, a feature film production must have a minimum in-state spend of $3 million, a TV movie at least a $1 million minimum spend, a television series at least $1 million per episode minimum spend and a commercial production at least $250,000. Grant awards shall have a per project cap of $7 million for features and TV movies, $12 million for television series per season and $250,000 for commercials.

Click below for a summary of the grant and grant guidelines:

GRANT SUMMARY/GUIDELINES

All productions regardless if they qualify for the film grant or not, must fill out this Intent to Film Notification here so that both the NC Film Office and the Piedmont Triad Film Commission are better able to assist while filming in North Carolina.

INTENT TO FILM

Accommodations Tax

Receipts derived from the rental of any room, lodging or accommodation to the same person for a period of 90 continuous days or more are NOT subject to the general rate of State tax (5.5%) and any applicable local sales or use tax (minimum 2.25%.)

After a guest’s 90th consecutive day of occupancy collection of all taxes stop and a refund is issued for all taxes paid for the first 90 days.

For more information, click here

State Property

North Carolina does not charge filmmakers for use of state-owned property. 

The State is not required to make real property available to a production company for a production, however if it does, it will not charge any fee other than reimbursement of actual costs incurred and actual revenues lost by the agency.

All requests for the use of state buildings, parks, highways, etc. are coordinated through the North Carolina Film Office. Extensive or unusual use of highways requires 30 days notice to ensure availability. Contact the NC State Film Office at 919-733-9900, Fax 919-733-0110, 301 North Wilmington Street, 1st Floor, Raleigh, NC 27626.