CHARLOTTE FILM
Grants & Incentives
NC Film Incentives at a Glance
$31M
starting funds per fiscal year
Up to 25%
rebate on expenses
Up to $15M
per TV season
Up to $7M
for feature-length films (including made-for-TV movies)
No
sunset date as of 10/9/17
Film Incentives
0Program Details
Per Project Cap
$15M per season for TV/streaming series
$7M for feature-length films (includes made-for-TV/streaming movies)
$250K for commercials
Minimum Spend
$500K per episode avg. for TV/streaming series
$1.5M for feature-length films
$500K for made-for-TV/streaming movies
$250K for commercials
Annual Starting Allocation
$31M in recurring funds per fiscal year*
*NC fiscal year runs July 1 - June 30
Qualified Labor
First $1M of each resident and nonresident qualify
Loan Out Withholding
4% for out-of-state
Audit
Independent, NC-licensed certified public accountant to perform audit at cost to the production
Screen Credit Required
Yes, acknowledgement of both North Carolina Film Office and the regional film office responsible for the geographic area where filming of the production occurred
Qualifying Expenses
Goods, services, compensation and wages, fringes, per diems, living expenses and stipends
Qualifying Productions
Feature films, direct-to-video, episodic TV series, movies of the week, TV mini series, reality TV, commercials, documentaries, animated productions, webisodes
Sunset Date
None (as of 10/9/17 via S 582 from SL 2017-212)
View the updated NC Film and Entertainment Grant's guidelines (updated June 23, 2025)
Registration Application
Production companies shooting in the Charlotte region are asked to complete the Registration Application.
After verifying your production qualifies, the NC Film Office will send a link to the formal NC Department of Commerce Film and Entertainment Grant Application.
Important Links
Grant guidelines are available to review here
S744 (SL 2014 - 100) Establishing Legislation
H 97 (SL 2015 - 241) Modification to Establishing Legislation
S 257 (SL 2017 - 57) Changes Funding to Recurring
S 582 (SL 2017 - 212) Eliminates Program's Sunset Date
S 99 (SL 2018 - 5) Changes Minimum Spend and Maximum Payout Amounts
S 105 (SL 2021 - 180) Changes Minimum Spend Requirements and Raises Series Max Rebate Amount
SC Film Incentives at a Glance
Up to 25%
wage rebates
Up to 30%
supplier rebates
Tax Breaks
no state sales & accommodation tax
Location Fees
no fees on state properties
SC Film Incentives
Program Details
Eligible Productions
Features, TV pilots, TV series and loan out companies involved in the production are eligible. The production company must be eligible for the South Carolina incentives
Employee Wage Rebate
A qualified production is eligible for a wage rebate up to 25% for residents and 20% for non-residents
Requirements
Wages must be subject to South Carolina withholding taxes
Wages must be less than $1M per person for each project
Supplier Rebate
Up to 30% of qualifying goods and services purchased, rented or leased by the production company from a South Carolina supplier
Wage and Supplier Rebates
To receive the wage and supplier rebates, a qualified production must spend $1M in South Carolina
Tax Breaks
Pay no state sales/use and accommodation tax. You may also qualify for a 6 to 8.5% sales tax exemption on all purchases, rentals and leases (requires a $250K spend)
Location Fees
No location fees are charged for state properties (requires a $250K spend)
Cash Rebates
South Carolina's incentive is a cash rebate. Rebate checks are cut within 30 days of the production's final audit
The South Carolina Motion Picture Act Policies and Procedure can be found at filmsc.com.
