Secondary Incentives
Hold on set!
Incentive Type:
Qualifying Production Types
Music Videos, Animation, Commercials, Documentaries, Reality TV, Scripted TV, Feature Film, MOW
Sunset Date
None
Wrapbook's Rule to Remember
The audit in North Carolina requires certain special flagging to take place in your accounting. Chat with your auditor about this before beginning production.
Basic Incentive Information
- Spend25%
- Above the Line Residents25%
- Above the Line Non-Residents25%
- Below the Line Residents25%
- Below the Line Non-Residents25%
- Minimum Spend$1,500,000
- Funding Cap$31,000,000+
- Project Cap$7,000,000*
- Loan Out RegistrationNo
- Loan Out WithholdingYes
- CPA Audit RequiredYes
- Screen Credit RequiredYes
In order to get the maximum return listed in ranges, check out Additional Bonuses.
Project Criteria
Projects must have secured at least 75% of funding before applying.
A 4% withholding is required on loan-outs working in the state.
A director’s cut of the movie (or some form of final product) must be submitted for review before the grant is awarded.
Contact the film office for more details.
How to Apply
Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.
This grant is not administered on a first-come, first-served basis. Priority shall be given to productions that are reasonably anticipated to maximize the benefit to the state.
Contact the film office for more details.
Additional Information
Production companies that wish to receive grant funds will be required to register to do business in the state.
For goods with a purchase price of $25,000 or more, the amount included in qualifying expenses is the purchase price less the fair market value of the good at the time the production is completed.
Sales tax does not qualify.
There is no fee for usage of state-owned property.
Contact the film office for more details.
Talk to an Incentives Expert
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Disclaimer
At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.