Production Incentives in Maryland

Welcome to the go-to spot for all things related to Maryland production incentives. As a leading destination for filmmakers, Maryland offers an array of financial incentives for your upcoming production. Discover how you can take advantage of their incentives in the form of Fully Refundable Tax Credit to maximize your budget while supporting their local economy.

Page Updated: July 15, 2025

Incentive Type:

Fully Refundable Tax Credit

Qualifying Production Types

Music Videos, Animation, Commercials, Documentaries, Web Series, Scripted TV, Broadway, Feature Film, MOW, Miniseries

Sunset Date

None

Wrapbook's Rule to Remember

Make sure to plan correctly as you must complete principal photography within 45 days after the wrap date specified in the Application for Preliminary Tax Credit Certification.

Basic Incentive Information

• Spend: 28-30%
• Above the Line Residents: 28-30%
• Above the Line Non-Residents: 28-30%
• Below the Line Residents: 28-30%
• Below the Line Non-Residents: 28-30%
• Minimum Spend: $250,000
• Funding Cap: $12,000,000
• Project Cap: $10,000,000
• Loan Out Registration: No
• Loan Out Withholding: No
• CPA Audit Required: Yes
• Screen Credit Required: Yes

Compensation Cap: In order to get the maximum return listed in ranges, check out Additional Bonuses .

Project Criteria

A $250,000 minimum in-state spend is required.

50% of total principal photography days must be filmed in Maryland.

For projects applying as Maryland Small Films, the minimum in-state spend is $25,000, but there is a per-project cap of $125,000. 50% of total principal photography days must still be filmed in Maryland in order to qualify.

Additionally, in order to be considered a Maryland Small Film, the production entity must:

• have been organized in Maryland for at least three months prior to applying, or have been in business in Maryland at least three months prior to applying (for individuals, unincorporated associations, sole proprietorships, or general partnerships)
• be independently owned and operated;
• not be a subsidiary of another entity;
• not be dominant in its field; and
• not employ more than 25 full-time employees.

Additional Bonuses

A 2% bonus is available for qualified TV series, including pilots or miniseries.

How to Apply

Prior to beginning any film production activity in Maryland, submit a completed Application for Qualification with the required attachments to the Department of Commerce (Commerce).

Projects must begin principal photography within 120 days after issuance of the Letter of Qualification from Commerce.

Additional Information

An individual who receives more than $500,000 for personal services in connection with the film production activity will not qualify.

10% of the total credits each year are allocated to Maryland Small Films.

A separate theatrical production (Broadway) incentive is available. This program is funded at $5,000,000 per fiscal year and is a fully refundable tax credit that offers 25% on in-state purchases as well as all labor incurred in the state of MD, though credit-earning compensation is capped at $100,000 per week. The minimum in-state spend is $100,000, and the maximum credit that a project can receive is $2,000,000.

Film Office

The Maryland Film Office 401 East Pratt Street, 14th Floor, Baltimore, MD 21202
Catherine Batavick, Deputy Director
410 767 6340

Disclaimer

At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this page is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice. You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.