North Carolina Film and Production Insurance

NORTH CAROLINA Tax Credits

As-Of: June 2026 | Tax Credit: 25-27% transferable

North Carolina offers tiered transferable tax credit ranging from 25-27% on qualified in-state production expenses. The credit rate structure varies based on production type and criteria. Credits are transferable, requiring monetization at typical broker rates of 85-92 cents on the dollar. North Carolina requires pre-certification and maintains annual funding allocations. Wilmington has emerged as a major East Coast production hub with sophisticated soundstages, established crew base, equipment rental companies, and post-production facilities. Charlotte offers urban settings; diverse regions provide forest, mountain, and coastal options. Production costs are moderate, below northeastern states. The combination of 25-27% transferable credits and Wilmington’s developed infrastructure makes North Carolina competitive for major productions and television. Wilmington specifically has become major alternative to established hubs with genuine infrastructure scale. For Southeast productions with North Carolina location requirements, the credit combined with developed infrastructure offers strong value.

Reference Dates: All information current as of June 2026. Film tax incentive programs change regularly. Verify current program details and funding availability with each state film office before finalizing location decisions. Please do your own research.