NORTH CAROLINA

North Carolina’s diverse landscapes allow it to stand in for upstate New York ( The Last of the Mohicans ) and a post-apocalyptic mining community ( The Hunger Games ). The state’s coastal region also offers charming beach communities ideal for romantic dramas or even horror films like the I Know What You Did Last Summer franchise. You can also take advantage of the talent produced by University of North Carolina School of the Arts, whose notable alumni include David Gordon Green, Jeff Nichols and Jody Hill.

Minimum Spend $1.5 million for feature film; $500,000 for madefor-TV or streaming film; $500,000 per television series episode; $250,000 for commercial Bonus

Audit Requirements

Application

None

North Carolina-licensed independent certified public accountant to perform audit at cost to the production

Applicant must complete a notification of intent to film form. Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes Sunset Date None

Incentive Type Rebate

Incentive Amount 25% (residents), 20% (nonresidents)

Minimum Spend $1 million

Bonus N/A

Audit Requirements Audit is progressive and is performed by a South Carolina provided auditor; audit begins upon submission of first wage report.

Application Contact South Carolina Film Commission and include script, detailed budget and production schedule.

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes

Sunset Date None