Maryland

Maryland Film Tax Credits

Type of Incentive Tax credit; refundable; non-transferable
Benefit Details 25% of qualified spend in state for film; 27% of qualified spend in state for television series. At least 50% of total filming must be done in state.
Project Cap None
Annual Cap $5,000,000 for FY 6/30/2018
Minimum Local Spend $500,000
Loan-Out Company Considerations Subject to all state withholding requirements. Production company must provide film office with list of all loan-out companies paid in connection with the film.
Additional Exemptions Sales & Use Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors; Out-of-State Vendors; Fringes Paid for Qualified Labor; Taxes Paid for Qualified Labor.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line; Individuals receiving wages exceeding $500,000 are excluded from qualified spend.  Contact us for more details.
Sunset Date June 30, 2016
Film Commission Maryland Film Office
401 East Pratt Street, 14th Floor
Baltimore, MD 21202Jack Gerbes
jack@marylandfilm.org
410.767.6340
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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.