North Carolina Film Office Claimed

25% Rebate

ATL:25%
BTL:25%

Minimum Spend:
$1.5M (feature-length film)
$500,000 (TV/ per episode)
$500,00 (made-for-TV movies, inc. streaming)
$250,000 (commercials)

Project Cap:
$7M(film, inc. made-for-tv movies)
$15M (TV, per season)
$250,000 (commercials)

Compensation Cap: $1M (per individual)

25% on qualified expenditures including, but not limited to:
Labor (resident and non-resident)
Select Fringes
Workers Comp/Handling Fees
Equipment
Post
Travel (in-state and out-of-state)
Shipping (in-state only)
Hotel
Legal Fees
Working Meals
Food/Catering/Entertainment

Annual Starting Allocation Amount: $31M

Sunset Date: None

Screen Credit: Yes

CPA Audit: Yes