Production Incentives Database

Maryland  

   
Incentive TypeNon-Transferable Refundable Tax Credit
Spend25-27%
Above the Line Residents25-27%
Above the Line Nonresidents25-27%
Below the Line Residents25-27%
Below the Line Nonresidents25-27%
Bonus 12% for qualified TV series, including pilots or miniseries
Project Criteria$500,000 minimum instate spend; 50% of total principal photography days must be filmed in Maryland.
Loanout Registration RequiredNo
Loanout WithholdingNo
Annual Funding Caps$11,500,000
Project CapsNone
Minimum Spend$500,000
Sunset DateNone

The Maryland Film Office
401 East Pratt Street, 14th Floor, Baltimore, MD 21202

Jack Gerbes, Director
Phone: 410 767 6340
EmailWebsite

Also Applies To:
Animation
Commercials
Documentaries
Game Shows
Interactive
Industrials
Music Videos
News
Sports
Reality TV
Audit Requirements
An independent, third-party CPA Agreed-Upon-Procedures report is required by a CPA licensed in Maryland.
Getting Started
Prior to beginning any film production activity in the Maryland submit a completed Application for Preliminary Tax Credit Certification with the required attachments including the Application Addendum to the Department of Business & Economic Development (DBED); begin principal photography within 120 days after issuance of the Preliminary Tax Credit Certificate or Letter of Intent from DBED.
Screen Credit Required
Yes
Company Registration
No
Sales Use Tax Relief
Yes
Hotel Occupancy Tax Relief
No
Local Vendors Qualify
Yes
Outside Vendors Qualify
No
Claiming Incentive
Complete principal photography within 45 days after the wrap date specified in the Application for Preliminary Tax Credit Certification; submit an Application for Final Tax Credit Certification with all required final documentation within 180 days after the production wrap date.
Additional Information
Compensation Cap: an individual who receives more than $500,000 for personal services in connection with the film production activity will not qualify.
Last updated: 11/21/2016
Production Incentive Disclaimer
The encapsulated production incentive information on this page is provided for general purposes only and should not be construed as tax advice. While we do our utmost to keep all information up to date, production incentives change often. The best source for incentive details is the film office itself. For more explanation or detail about the production incentive described here, please contact our resident production incentives expert at incentives@media-services.com.