Film Production Activity Tax Credit

Film Production Activity Tax Credit

Offers Maryland productions tax credits tied to qualifying in-state film costs, including series productions and studio activity.

Eligibility · United States · US-MD

The Maryland Film Production Activity Tax Credit, administered by the Maryland Film Office (part of Maryland Department of Commerce), provides state income tax credits covering 28–30% of authorized direct costs for qualifying film and television productions that conduct principal photography in Maryland. The standard rate is 28%; series productions qualify for 30%. Individual project credits are capped at $10,000,000. The total FY2026 programme cap is $12 million in tax credits (fiscal year July 1, 2025 through June 30, 2026). Applications are accepted on a first-come, first-served basis throughout the fiscal year until the cap is reached.

The general track requires that a production entity demonstrate financing and evidence of national distribution, that at least 50% of principal photography occurs in Maryland, and that total authorized direct costs within the state exceed $250,000. Principal photography must begin within 120 days of receiving a Letter of Qualification. A separate Maryland Small Films sub-track is available for independently owned Maryland-organized entities (not subsidiaries) with no more than 25 full-time employees; this sub-track requires a minimum $25,000 in Maryland direct costs and is capped at $125,000 per project.

Applicants must submit an Application for Qualification before beginning any production work; Commerce issues a Letter of Qualification within 30 days. After production completes, applicants have no later than 180 days to submit the Application for Final Tax Credit Certification. Credits are claimed as Maryland income tax offsets. Contacts at the Maryland Film Office are Josh Slates and Catherine Batavick (443-865-9000).