| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 50.00%
- - Minimum spend 500000 (in local currency)
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| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Additionally, Maryland offers an exemption from its 6% sales tax for purchases and rentals used in the production of the film.
Qualified productions can receive a Maryland state sales tax exemption.
A television series may receive a credit of up to 27% of qualified direct costs.
Out of state cast and crew will not be taxed in Maryland.
Free or reduced location fees for state-owned property.
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