Film Production Tax Credit

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A film production entity may be entitled to a refundable tax credit against the State of Maryland (“the State”) income tax for certain costs incurred in the State that are necessary to carry out a film production activity in the State.

The statute creating the Maryland Film Production Activity Tax Credit and defining qualified film production activities can be found here. Availability:

The Maryland Film Office is accepting Applications for Qualification and Maryland Small Films - Applications for Qualification for FY 2026 tax credits on a first come, first serve basis. The Department of Commerce (“the Department”) is limited to certifying $12 million in tax credits for applicants in FY 2026 (July 1, 2025 - June 30, 2026).

_Prior to applying, it is highly recommended that you consult a tax specialist, a tax attorney or the Office of the Comptroller of Maryland regarding filing the tax credit certificate and the potential impacts of receiving a Maryland Film Production Activity Tax Credit on your taxes or your company's taxes._

Please contact Josh Slates of the Maryland Film Office at Josh. Slates@maryland.gov with questions regarding the status of the tax credit program and to discuss your production. Calculating the Tax Credit:

Except for Maryland Small Films, a qualified film production entity may receive a refundable income tax credit of up to 28% of the total authorized direct costs of a film production activity, or 30% of the total authorized direct costs for a series with a maximum tax credit amount per project of $10,000,000.

A qualified Maryland Small Film may receive a refundable income tax credit of up to 28% of the total authorized direct costs of a film production activity, with a maximum tax credit amount per project of $125,000.

A Letter of Qualification will be issued based upon the film production entity’s estimated total of authorized direct costs in Maryland. Because the Maryland Film Production Activity Tax Credit is limited and capped, a film production entity will not receive more tax credits than the amount specified in the Letter of Qualification from the Department. Timing of Applications: BEFORE beginning ANY work on the film production activity in the State, an Application for Qualification or a Maryland Small Film - Application for Qualification MUST be submitted to the Department along with ALL required attachments. NO LATER THAN 180 days after the completion of all film production activity in the State (the "completion date"), an Application for Final Tax Credit Certification or a Maryland Small Film - Application for Final Tax Credit Certification MUST be submitted to the Department along with ALL required final documentation. This MAY be extended by the Department at the discretion of the Department if any delay is caused by facts and circumstances beyond the control of the film production entity.

_It is highly recommended that a qualified film production entity review the correct Application for Final Tax Credit Certification for your production prior to the start of production so that you are aware, in advance, of ALL documentation REQUIRED to be submitted along with the application._ Timing of Additional Required Forms: BEFORE the start of principal photography in the State, a Form for Additional Documentation & Information MUST be submitted to the Department along with ALL required attachments. ( This form is not required for Maryland Small Films) BEFORE the conclusion of principal photography in the State, the Department must approve the draft engagement letter for the independent, third-party CPA…

Topic areas: Arts and Culture.

Funding amount

This grant provides Varies in funding.

Deadline

Applications are accepted on a rolling basis; there is no single fixed deadline.

Who can apply

This opportunity is open to the following applicant types:

• Not specified by the program.

Eligibility

The program did not publish a separate eligibility statement. See the official opportunity page for the full eligibility criteria.

Agency

Film Production Tax Credit is administered by Maryland Department of Commerce (MD Commerce), listed via Maryland Department of Commerce.