Film Production Activity Tax Credit

The Maryland Film Production Activity Tax Credit, under the Maryland Department of Commerce, supports qualifying film production work done in Maryland. It is an income tax credit tied to spending, and it is aimed at productions that bring principal photography and related production activity into the state. The program remains active and is run on a first-come, first-served basis within the fiscal year. The standard credit covers 28 percent to 30 percent of authorized direct costs. Productions need at least 50 percent of principal photography in Maryland and at least $250,000 in authorized state direct costs, while series productions can reach the 30 percent rate and individual projects cap at $10 million. The Maryland Small Films track is narrower, aimed at independent Maryland entities with at least $25,000 in state costs and a $125,000 cap. FY2026 carries a $12 million statewide cap. This program suits producers who can lock in a Maryland shoot before cameras roll and who can document costs carefully from the start. Strong applications are usually built around early qualification, a clear production schedule, and final certification within 180 days after completion. The smaller track gives local independent producers a more accessible entry point, while the main track is better for larger shoots with substantial in-state spend.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.