Film Incentives
Make the most of your production dollars by spending them in Western North Carolina. The State of North Carolina launched an attractive new Film Incentive Program in January 2007. Production companies that spend at least $250,000 in North Carolina on motion picture or television production are eligible to receive a refundable tax credit of 15% of in-state spending for labor, goods and services.
Eligible film productions include theatrical, television, and direct-to-video/DVD features, episodic television series, television mini-series, animation productions, and commercials — except for news, sporting event coverage, and political advertising. For purposes of this tax credit, an episodic TV series is considered one production
Details about the refundable tax credit and other incentives for producing films and television programs in North Carolina are available from the North Carolina Film Office.
Sales & Use Tax Break
A reduced “privilege tax” of only 1% (the current sales and use tax is 4.25%) is also available for film production-related purchases made in-state. A company must register with the North Carolina Department of Revenue for the purpose of remitting the privilege tax by completing an exemption certificate with an assigned account number. The company will then furnish the completed certificate to a seller as authority for exempting the sale of eligible property from sales and use tax. For details contact:
Tax Payer Assistance
NC Department of Revenue
P.O. Box 25000
Raleigh, North Carolina 27602
Toll Free: 877/252-3052
Other advantages come with the territory if you make your film in North Carolina. The state offers filmmakers:
• A Right-to-Work state welcoming union, non-union and mixed productions.
• A strong, industry-tested reputation.
• Beautiful and diverse locations.
• Experienced crews.
• A growing infrastructure.
• A temperate climate with four distinct seasons that generate greenery, colorful foliage and snow. Visit our Locations page.
• No-hassle filming. Almost no standing fees, permits, or regulations, and where there are, the Western North Carolina Film Commission will help cut the red tape.
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"Shooting in WNC was a great experience and I look at the WNC Film Commission as part of my team"
Tim Kirkman
Director
Loggerheads
Western North Carolina Film Commission
134 Wright Brothers Way
Fletcher, NC 28732
ph. 828-687-7234
fx. 828-687-7552
Email Us
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